8. Frankie's Dogs, Co. provided the following information for the current period: Sales $56,200 Selling and Administrative expenses $5,900 Finished Goods Inventory, beginning balance $19,900 Finished Goods Inventory, ending balance $17,300 Cost of goods manufactured $35,700 Calculate the Gross Profit for the firm for the period. a. $17,900 b. $23,100 c. $20,500 d. $14,600 e. $12,000