13.

Cost of goods manufactured equals $ 87400 for 2022. Finished goods inventory is $ 3900 at the beginning of the year and $ 11500 at the end of the year. Beginning and ending work in process inventory for 2022 are $ 7900 and $ 9800 respectively. How much is cost of goods sold for the year? $ 95000 $ 79800 $ 83500 O $ 93100