At the end of January, Higgins Data Systems had an inventory of $800$ units, which cost $$18$ per unit to produce. During February the company produced $1,850$ units at a cost of $$21$ per unit. If Higgins sold $2,500$ units in February, what was its cost of goods sold?

a$.$ Assume average cost inventory accounting. $($Do not round intermediate calculations. Round your answers to nearest whole dollar.$)$

Cost of goods sold

b$.$ Assume FIFO inventory accounting.

Cost of goods sold

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