Beginning inventory, purchases, and sales for Item FC33 are as follows:

Mar. 1

Inventory

23 units at $10

8

Sale

18 units

15

Purchase

57 units at $14

29

Sale

40 units

Assuming a perpetual inventory system and using the first in, first out (FIFO) method, determine (a) the cost of merchandise sold on March 29 and (b) the inventory on March 31.