Answer:
The correct answer is $23,600.
Explanation:
According to the scenario, the given data are as follows:
Beginning Finished goods = $8,000
Cost of Goods Manufactured = $15,600
So, we can calculate the cost of goods available for sale by using following formula:
Cost of goods available = Beginning Finished goods + Cost of Goods Manufactured
By putting the value we get,
Cost of goods available = $8,000 + $15,600
= $23,600
Hence, the cost of goods available for sale is $23,600.
