Arturo Manufacturing Company Provided the Following Information for the Year

Arturo Manufacturing Company provided the following information for the year 2012: Please refer to the T-accounts below which show the beginning balances for the year.
Use the T-accounts to record the transactions for the year. What is the ending balance in the finished goods inventory?

A) $28,000
B) $42,000
C) $22,000
D) $91,500