A manufacturing company has a beginning finished goods inventory of $16,500, raw material purchases of $19,900, cost of goods manufactured of $36,300, and an ending finished goods inventory of $19,700. The cost of goods sold for this company is:

A manufacturing company has a beginning finished goods inventory of $16,500, raw material purchases of $19,900, cost of goods manufactured of $36,300, and an ending finished goods inventory of $19,700. The cost of goods sold for this company is