Franklin Manufacturing Provided the Following Information for the Month Ended

Franklin Manufacturing provided the following information for the month ended March 31: $\begin{array}{|l|r|}\hline \text { Sales Revenue } & \$ 15,000 \\\hline \text { Beginning Finished Goods Inventory } & 11,000 \\\hline \text { Ending Finished Goods Inventory } & 9500 \\\hline \text { Cost of Goods Manufactured } & 19,600\\\hline \end{array}$ Compute cost of goods sold.

A) $19,600
B) $18,100
C) $21,100
D) $29,100