17. Stilson Company purchased inventory as follows: Mar. 5 200 units at $4.00 Mar. 15 300 units at $5.00 Mar. 25 400 units at $6.00 Stilson Company had beginning inventory of 100 units at $2.00 on March 1 and has 200 units on hand as of March 31. Assuming the specific identification method is used and ending inventory consists of 50 units from the Mar. 5 purchase, 100 units from the Mar. 15 purchase, and 200 units from the Mar. 25 purchase, cost of goods sold would be a. $3,000 b. $1,900 c. $2,800 d. $2,100