eginning inventory, purchases, and sales for an inventory item are as follows:

Sep. $1$ Beginning Inventory

$5$ Sale

$25$ units $(19)$ $$12$

$17$ Purchase

$15$ units

$30$ Sale

$28$ units @ $$13$

$17$ units

ssuming a perpetual inventory system and the last$-$in$,$ first$-$out method:

Determine the cost of goods sold for the September $30$ sale.

Determine the inventory on September $30.$