Fontana Manufacturing Provided the Following Information for the Month Ended

Multiple Choice

Fontana Manufacturing provided the following information for the month ended March 31: $$\begin{array} { | l | l | } \hline \text { Sales Revenue } & \$ 26,000 \\\hline \text { Beginning Finished Goods Inventory } & 3000 \\\hline \text { Ending Finished Goods Inventory } & 13,500 \\\hline \text { Cost of Goods Manufactured } & 15,600 \\\hline\end{array}$$ Compute cost of goods available for sale.

A) $15,600
B) $29,100
C) $23,600
D) $10,100