Mister Tee's is a T shirt manufacturing business with the following fact pattern: One T shirt requires one yard of fabric " One yard of fabric costs $5 Tee Shirt makers (direct labor) are paid $20/hour . The average cost of manufacture one tee shirt is $6 . Tee shirts are sold for $10/each Below is a partially completed Statement of Cost of Good Manufactured for Period 3 Statement of Cost of Goods Manufactured Period 3, 202X Dollars Direct Materials Used $9,000 Direct Labor $2,000 Factory Overhead Total Manufacturing costs for the period $13,400 WIP Beginning Inventory $1,800 WIP Ending Inventory $1.400 Costs of Goods Manufactured (COGM) What was the dollar value of Cost of Goods Manufactured in the current period? 13,000 O 10,200 13,800 16,600