Fontana Manufacturing Provided the Following Information for the Month Ended

Fontana Manufacturing provided the following information for the month ended March 31: $\begin{array}{|l|r|}\hline\text { Sales Revenue } & \$ 26,000 \\\hline \text { Beginning Finished Goods Inventory } & 8000 \\\hline \text { Ending Finished Goods Inventory } & 13,500 \\\hline \text { Cost of Goods Manufactured } & 15,600\\\hline\end{array}$ Compute cost of goods available for sale.

A) $15,600
B) $29,100
C) $23,600
D) $10,100