ABC Company has the following information: Beginning inventory: $500(work-in-process) $600 finished goods $650 (materials) ending inventory:

ABC Company has the following information:

Beginning inventory: $500(work-in-process) $600 finished goods $650 (materials)

ending inventory: $850(work-in-process) $1100 finished goods $1800 (materials)

purchase of materials: $12,400 (work-in-process)

Cost of good sold: $17,500 (work-in-process)

manufacturing overhead $5,500 (work-in-process)

What was the cost of goods available for sale for the period?

A. $17,500

B. $16,900

C. $18,000

D. $18,600