4. The following data apply to Stratford Ltd Work in process inventory, beginning of the year $ 9 000 Manufacturing overhead applied during the year $ 20 000 Work in process inventory, end of the year $ 14 000 Finished goods inventory, beginning of the year $ 7 500 Finished goods inventory, end of the year $ 5 000 Cost of goods sold during the year $ 75 000 pscan Calculate the cost of goods manufactured during the year. A. $62 500 B. $67 500 C. $70 500 Bungcentjus oAGLpesq: D. $72 500