I will rate please help on this!

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Lakeshore Manufacturing provided the following information for the month ended March 31: Sales Revenue $26,000 Beginning Finished Goods Inventory 12,000 Ending Finished Goods Inventory 6,500 Cost of Goods Manufactured 16,600 Compute gross profit O A. $14.900 OB. $9,400 O C. $2,900 OD. $3,900 Jasper, Inc. reports the following cost information for March: Cost of Goods Manufactured $74,600 Manufacturing Overhead 18,400 Finished Goods Inventory, March 1 5,000 Finished Goods Inventory, March 31 2,900 Work-in-Process Inventory, March 1 9,400 Work-in-Process Inventory, March 31 1,100 Direct Materials Used 25,900 What is the cost of goods sold for March? O A. $1,900 O B. $79,600 OC. $76,700 OD. $72,500