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 $156,000 123,000 10,300 12,300 5,300 13,900 What is the cost of goods available for sale? O A. $15,800 OB. $35.000 OC. $121,000 OD. $133,300