The Opening Inventory at Carousel Restaurant in Stanley Park in November 2023 was $12,000 and the purchases amounted to $16,000. Considering that the ending inventory was $6,000, the transfers to the bar $1,200, the transfers from the bar to the kitchen were $800 and the restaurant had provided $2,000 worth of employee meals, the Cost of Food Sold in this restaurant in November 2023 was\ \ a.\ $20,400\ \ b.\ $19,600\ \ c.\ $21,600\ \ d.\ $26,000