answer correctly please

The 20X5 work in process inventories of ABC, Inc., totaled $20,000 on January 1 and $15,000 on December 31. If total manufacturing cost was 90% of cost of goods sold, how much was cost of goods sold? ($20,000$15,000)+110% of total manufacturing cost. ($20,000$15,000)/0.90. Cannot be determined from the information presented. 110% of total manufacturing cost