Beginning inventory, purchases, and sales for Product XCX are as follows:

Sep. $1$ Beginning Inventory $26$ units @ $$13$

$5$ Sale $14$ units

$17$ Purchase $25$ units @ $$16$

$30$ Sale $14$ units

Assuming a perpetual inventory system and the last$-$in$,$ first$-$out method, determine $($a$)$ the cost of the goods sold for the September $30$ sale and $($b$)$ the inventory on September $30.$

a$)$ Cost of goods sold $fill in the blank $1$

b$)$ Inventory, September $30$