Barnes Software purchases 10 units of microchips for $10, 50 units for $15 each, and 20 units for $20 each on March 1, 13, and 20, respectively. Assuming the company uses the weighted average cost formula under a perpetual system, if Barnes sells 25 microchips on March 18 what is the cost of goods sold on this sale?

$390.75

$354.25

$325.00

$475.00