Answer:
C. $15,000
Explanation:
Given that
Finished goods inventory, January 1 $ 3,200
Finished goods inventory, December 31 4,000
Total cost of goods sold 14,200
So the cost of goods manufactured is
As we know that
Cost of goods sold = Opening balance of finished goods + Cost of goods manufactured - ending balance of finished goods
$14,200 = $3,200 + Cost of goods manufactured - $4,000
So, the cost of goods manufactured is $15,000
