Cost of goods manufactured equals $85,000 for 2017. Finished Goods Inventory is $2,000 at the beginning of the year and $5,500 at the end of the year. Beginning and ending Work in Process for 2017 are $4,000 and $5,000, respectively. How much is Cost of Goods Sold for the year? $87,500 $83,000 $81,500 $88,500