Cost of goods manufactured equals $ 85000 for 2019. Finished goods inventory is $ 4000 at the beginning of the year and $ 6500 at the end of the year. Beginning and ending work in process for 2019 are $ 5000 and $ 6000, respectively. How much is cost of goods sold for the year?

$ 86500

$ 82500

$ 87500

$ 81000