Question 10 The following information is from the books of the Sun and Moon Corporation for the year ended December 31, 2020. Beginning Work in Process 15,000 Beginning Finished Goods 56,000 Beginning Raw Materials 9,500 Sales 198,600 Selling Expenses 43,000 Ending Finished Goods 38,200 Ending Work in Process 17,300 Cost of Goods Manufactured 82,000 General and Administrative Expenses 30,500 What is their Cost of Goods Sold? $ 99,800 $98,800 O $142,800 $82,000 O $128,500