15. A manufacturing company has a beginning finished goods inventory of $14,600, raw material purchases of $18,000, cost of goods manufactured of $32,500, and an ending finished goods inventory of $17,800. The cost of goods sold for this company is: A. $21,200 B. $29,300 C. $32,500 D. $47,100 E. $27,600 16. The total manufacturing costs incurred during the year were: A. $13,000 B. $44,500 C. $57,500 D. $94,500 E. $89,000 17. The total cost of goods manufactured for the year was: A. $13,000 B. $44,500 C. $57,500 D. $94,500. E. $52,000