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 28,000 1,500 3.000 15,400 3,200 What is the cost of goods sold? OA. $26 500 B. $4900 C. $23.500 OD. $29.500