b$.$ Assume FIFO inventory accounting.

$16.$ At the end of January, Higgins Data Systems had an inventory of $600$ units, which cost $$16$ per unit to produce. During February the company produced $850$ units at a cost of $$19$ per unit. If Higgins sold $1,100$ units in February, what was its cost of goods sold?

a$.$ Assume average cost inventory accounting.

b$.$ Assume FIFO inventory accounting.