Blazing Bike reports the following data for its first year of operation. Work in process inventory, beginning Work in process inventory, ending Manufacturing overhead Direct materials used Direct Labor Finished goods inventory, beginning Finished goods inventory, ending Cost of goods manufactured What is the cost of goods sold? A. $76,300 B. $43,100 C. $22,300 OD. $72,400 ... $ 0 50,100 25,700 7,500 60,000 0 20,800 43,100