ales Revenue	$ 24 comma 000$24,000
Beginning Finished Goods Inventory	17 comma 00017,000
Ending Finished Goods Inventory	13 comma 50013,500
Cost of Goods Manufactured	20 comma 60020,600

Compute cost of goods available for sale.

A.

$ 20 comma 600$20,600

B.

$ 24 comma 100$24,100

C.

$ 37 comma 600