At the end of January, Higgins Data Systems had an inventory of 700 units, which cost $19 per unit to produce. During February the company produced 1,350 units at a cost of $22 per unit. If Higgins sold 1700 units in February, what was its cost of goods sold? a. Assume average cost inventory accounting. (Do not round intermediate calculations. Round your answer to nearest whole dollar) Cost of goods sold $ 35666 b. Assume HFO inventory accounting, Cost of goods sold