Sam & Company is in the manufacturing business. They began the month of June with a finished goods inventory of $15,000. The finished goods inventory at the end of June was $10,000 and the cost of goods sold during the month was $20,000. The cost of goods manufactured during the month of June was:

a.

$35,000.

b.

$25,000.

c.

$20,000.

d.

$15,000.

e.

Some other amount.