At the end of January, Higgins Data Systems had an inventory of 710 units, which cost $20 per unit to produce. During February the company produced 1,400 units at a cost of $23 per unit. If Higgins sold 1,800 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 =