Foxburg Company has the following information:

	Work-in-Process				Finished Goods				Materials
Beginning inventory	$	800			$	900			$	1,000
Ending inventory	$	1,700			$	1,900			$	2,500
Purchases of materials (net)	$	9,700
Cost of Goods Sold	$	17,600
Manufacturing overhead	$	5,250

What was the cost of goods available for sale for the period?

A. $20,300

B. $19,500

C. $18,600

D. $16,600

PLEASE SHOW WORK AND PROVIDE CORRECT ANSWER CHOICE.