Cost of goods manufactured equals $84,000 for 2017. Finished goods inventory is $1,600 at the beginning of the year and $1,800 at the end of the year. Beginning and ending work in process for 2017 are $4,200 and $7.450, respectively. How much is cost of goods sold for the year? $87,250 $80.750 $83,800 $84.200