A manufacturing company has a beginning finished goods inventory of $14,600, raw material purchases of $18,000, cost of goods manufactured of $32,500, and an ending finished goods inventory of $17,800. The cost of goods sold for this company is:

A) $21,200.
B) $29,300.
C) $32,500.
D) $47,100.
E) $27,600.


B) $29,300.

Business

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