Lakeside Manufacturing Provided the Following Information for the Month Ended

Multiple Choice

Lakeside Manufacturing provided the following information for the month ended March 31: $$\begin{array} { | l | r | } \hline \text { Sales Revenue } & \$ 23,000 \\\hline \text { Beginning Finished Goods Inventory } & 7,000 \\\hline \text { Ending Finished Goods Inventory } & 9,500 \\\hline \text { Cost of Goods Manufactured } & 13,600 \\\hline\end{array}$$
Compute cost of goods available for sale.

A) $13,600
B) $23,100
C) $20,600
D) $11,100