Cost of goods manufactures equaled $44,000 for the year. The beginning balance in finished goods inventory was $2,500 and the ending balance in finished goods inventory was $5,500. Total manufacturing overhead applied was $4,500. Beginning and ending work-in-process for the year were $6,000 and $5,000 respectively. How much was cost of goods sold for the year? A. $47,000 OB. $43,000 C. $41,000 OD. $45,500