Arlington, Inc. manufactures barbecue grills and provided the following information for the year: Sales Revenue $75,000 Beginning Finished Goods Inventory 28,000 Ending Finished Goods Inventory 34,500 Cost of Goods Manufactured 43,000 Calculate the cost of Goods sold reported on Arlington's income statement for the year. O A $36,500 OB. $6,500 O C. $32,000 OD $71,000