Perpetual inventory using FIFO

Beginning inventory, purchases, and sales for Item Zeta9 are as follows:

Oct. 1 Inventory 64 units @ $24

Oct 7 Sale 49 units

Oct 15 Purchase 76 units @ $28

Oct 24 Sale 24 units

Assuming a perpetual inventory system and using the first-in, first-out (FIFO) method, determine (a) the cost of goods sold on October 24 and (b) the inventory on October 31.