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 What is the cost of goods available for sale? $58,000 20,000 1,700 3,400 15,400 3,200 O A. $39,700 OB. $21,700 OC. $18,300 OD. $21,100