Use the Following Information to Calculate the Cost of Goods

Multiple Choice

Use the following information to calculate the cost of goods sold for the period: $\begin{array}{lr}\text { Beginning Finished Goods Inventory } & \$ 19,500 \\\text { Ending Finished Goods Inventory } & 18,000 \\\text { Cost of Goods Manufactured } & 126,800\end{array}$

A) $164,300.
B) $126,800.
C) $125,300.
D) $146,300.
E) $128,300.