please make it simple and easy way with formula

97. Kushman Combines, Inc. has $20,000 of ending finished goods inventory as of December 31, 2019. If beginning finished goods inventory was $10,000 and cost of goods sold was $50,000, how much would Kushman report for cost of goods manufactured? a $70,000 b. $10,000 C $60,000 d. $40,000 coanalytic AICPA BB: Legal/Regulatory, AICPA FN: Reporting, AICPA PC: Problem Solving