Beginning inventory, purchases, and sales for Item SJ68 are as follows:

Aug. 1

Inventory

28 units at $34

8

Sale

15 units

15

Purchase

22 units at $38

30

Sale

20 units

Assuming a perpetual inventory system and using the first in, first out (FIFO) method, determine (a) the cost of merchandise sold on August 30 and (b) the inventory on August 31.