Information from the Records of the Tyler Enterprises for March

Multiple Choice

Information from the records of the Tyler Enterprises for March is as follows:
$$\begin{array} { l r } \text { Sales } & \$ 41,000 \\\text { Direct labour } & 10,000 \\\text { Selling and administrative expenses } & 7,000 \\\text { Direct materials purchases } & 6,000 \\\text { Factory averhead } & 13,500\end{array}$$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Inventories }$
$\begin{array}{lcc}& \underline{\text { March 1 }}&\underline{\text { March 31}}\\ \text { Direct materials } & \$ 1,200 & \$ 1,400 \\\text { Work in process } & 2,500 & 2,800 \\ \text { Finished goods } & 2,300 & 1,900 \\\end{array}$
-Refer to the figure.What is the cost of goods sold?

A) $28,600
B) $29,400
C) $29,500
D) $36,500