The following is the year ended data for Tiger Company: Sales Revenue Cost of Goods Manufactured Beginning Finished Goods Inventory Ending Finished Goods Inventory Selling Expenses Administrative Expenses $50,000 20,000 1,700 3,400 15,500 3,500 What is the cost of goods available for sale? O A. $18,300 O B. $21,700 O C. $12,700 OD. $31,700