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