Compute Cost of Goods Manufactured for This Period Given the Following

Compute cost of goods manufactured for this period given the following amounts.
$$\begin{array} { | l | r | } \hline \text { Ending finished goods inventory } & \$ 66,000 \\\hline \text { Cost of goods sold } & 54,000 \\\hline \begin{array} { l } \text { Beginning finished goods } \\\text { inventory }\end{array} & 60,000 \\\hline\end{array}$$

A) $72,000
B) $48,000
C) $60,000
D) $66,000
E) $180,000.