Firm B has spent $25,000 on a process during a month and produced 1000 (fully complete) units, hence the average cost per unit is $25. If 700 of these units are sold the cost of goods sold will be $25 x 700 = $17,500. This is relatively straightforward because of the absence of work-in-process inventory. Instead assume firm B has spent $25,000 producing 850 fully complete units and has another 150 which are only 60% complete. Again assuming 700 (fully complete) units are sold, what is the cost of goods sold now?