C Beginning inventory, purchases, and sales for an inventory item are as follows: Sept. 1 Beginning Inventory 22 units 515 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 () the cost of the merchandise cold for the September 30 sale and (b) the inventory on September 30 a. Cost of merchandise sold b. Inventory, September 30