Cost of Goods Manufactured Equals $88,000 for 2020

Multiple Choice

Cost of goods manufactured equals $88,000 for 2020.Finished goods inventory is $4,000 at the beginning of the year and $11,000 at the end of the year.Beginning and ending work in process for 2020 are $8,000 and $10,000 respectively.How much is cost of goods sold for the year?

A) $93,000
B) $84,000
C) $81,000
D) $95,000