two different questiones i need help with

Would HelllUI Email Lulu Ltd, uses a perpetual inventory system. During the month, Lulu purchased inventory with a purchase price of $33932 and paid import duties of $798. All of the inventory purchased was sold. What would the cost of goods sold be for the month, assuming that beginning inventory was zero? Select one: a. $34730 b. $33134 c. $33932 Od. So Check An entity has the following inventory transactions for an item of inventory $1130 Opening inventory 113 units @ 10 Purchase 1 215 units @ 13 Sale 1 66 units $2795 What is cost of goods sold assuming the entity uses the FIFO method? Select one: a. $858 b. $759 c. $790 d. $660