4. ABC Company has the following information: Work-in-Process $500 850 $12,400 Finished Goods $600 1100 Materials $650 1,800 Beginning inventory Ending inventory Purchases of material (net) Cost of goods sold Manufacturing overhead $17,500 $5,500 What was the cost of goods available for sale for the period? O A. $18,000 O B. $16,900 O C. $18,600 O D. $17,500