Cost of goods manufactured equals $65,000 for 2013. finished goods inventory is $2,000 at the beginning of the year and $5,500 at the end of the year. beginning and ending work in process for 2013 are $4,000 and $5,000, respectively. how much is cost of goods sold for the year?
a. $67,500
b. $63,000
c. $61,500
d. $68,500