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 $151,000 123,000 10,400 12,400 5,500 13,700 What is the cost of goods sold? O A. $121,000 B. $30,000 OC. $10,800 O D. $28,000