14. The following information pertains to the Duggan Corporation: Beginning work-in-process inventory $ 20,000 Ending work-in-process inventory 23,000 Beginning finished goods inventory 36,000 Ending finished goods inventory 34,000 Cost of goods manufactured 246,000 What is cost of goods sold? a. $244,000 b. $248,000 c. $243,000 d. $249,000