Beginning inventory.purchases, and sales for an inventory item are as follows: Sept. 1 Beginning Inventory 22 units $15 5 Sale 13 units 17 Purchase 20 units $16 30 Sale 14 units Assuming a perpetual inventory system and the last in, first-out method, determine (a) the cost of the merchandise sold for the September 30 sale and (b) the inventory on September 30. a. Cost of merchandise sold . Inventory, September 30 $