The following is the year ended data for Baker Company Sales Revenue Cost of Goods Manufactured Beginning Finished Goods Inventory Ending Finished Goods Inventory Selling Expenses Administrative Expenses $157,000 123,000 10.200 12,200 5,500 13,300 What is the cost of goods available for sale? O A $133,200 OB. $121,000 OC. $17,200 OD. $36,000