Cost of goods manufactured equals $65000 for 2012. Finishedgoods inventory is $2

Cost of goods manufactured equals $65000 for 2012. Finishedgoods inventory is $2000 at the beginning of the year and $5500at the end of the year. Beginning and ending work in process for2012 are $4000 and $5000 respectively. How much is cost of goodssold for the year?a. $67500b. $63000c. $61500d. $68500