What is the total Cost of Goods Sold for December 21, 20X3 if a manufacturer has the following account balances at December 31, 20X3: Beginning work-in progress of $2,000; beginning finished goods of $5,000; cost of goods manufactured of $25,000; ending finished goods of $10,000; ending work-in progress of $8,000? 20X3

Select one:

a. $14,000

b. $19,000

c. $20,000

d. $32,000