for the most Cost of goods sold 393.945 Hi-Tek produced and sold 60,100 units of B300 at a price of $19 per unit and 12,600 units of T500 at a price of $39 per s tradiional cost system allocates 400,700 162,300 $ 563,000 $ 42,000 could be 73 363 101,200 Other NA NA