At the end of its reporting period, Manchester limited Inc. accountant started preparing the financial report set for the year ended 2020. The company is classified as a merchandising firm that specialize in exporting and importing 3 main products (Product A, B and C). Assume that each unit of A is sold for $30, each unit of B is sold for $40 and each unit of C is sold for $45.

You have the following information related to the available inventory at 31.12.2019:

Product A	1,700 units @ $17 per unit
Product B	2,800 units @ $25 per unit
Product C	3,980 units @ $23 per unit

During the year of 2020 the company summarized the purchases transactions related to each type as follows:

Product A	Product B	Product C
Purchases during march 500 units @$15 per unit	Purchases during march 900 units @$22 per unit	Purchases during February 2,500 units @$20 per unit in which 100 units were returned to the seller
Purchases during October 1,800 units @$16 per unit in which 200 units were returned to the seller	Purchases during June 1,900 units @$26 per unit	Purchases during July 1,000 units @$21 per unit
Purchases during December 500 units @$19 per unit	Purchases during November 2,000units @$23 per unit in which 500 units were returned to the seller	Purchases during June 600 units @$22 per unit
The physical count indicated that only 1300 unit remained on hand at the end of 2020	The physical count indicated that only 2,000 unit remained on hand at the end of 2020	The physical count indicated that only 2,000 unit remained on hand at the end of 2020

Required: Using average cost calculate the following for product A only:

Calculate the cost of goods sold