Beginning inventory, purchases, and sales for Product XCX are as follows: Oct. 1 Beginning Inventory 21 units dollar 20 Oct. 5 Sale 12 units Oct. 17 purchase 23 units dollar 22 Oct. 30 Sale 22 units Assuming a Perpetual inventory system and the first-in, first-out method, determine (a) the cost of the merchandise sold for the October 30 sale and (b) the Inventory on October 31. Cost of merchandise sold dollar Inventory, October 31 dollar