Tall Timbers reports the following data for its first year of operation. Work in process inventory, beginning Work in process inventory, ending Manufacturing overhead Direct materials used Direct Labor Finished goods inventory, beginning Finished goods inventory, ending Cost of goods manufactured What is the cost of goods sold? OA. $22,300 OB. $118,600 OC. $116,300 OD. $85,400 69 $ 0 50,900 25,400 7800 60,000 0 20,000 42,700