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Select the relevant information from the following, and calculate the cost of goods available for sale: InventoriesOpeningClosing Materials: $100$120 Work in Process: $60$30 Finished Goods:

Select the relevant information from the following, and calculate the cost of goods available for sale: InventoriesOpeningClosing Materials: $100$120 Work in Process: $60$30 Finished Goods: $500$600 Total manufacturing costs were $5390. Cost of goods available for sale is: A. $5300 B. $5320 C. $5920 D. None of the given answers

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