Speed Skis Manufacturing Reports the Following Information for the Year

Speed Skis Manufacturing reports the following information for the year. Determine the cost of finished goods manufactured.
$$\begin{array} { l r } \text { Work in process } 1 \text { January } & \$ 8000 \\\text { Work in process } 31 \text { December } & 12000 \\\text { Finished goods inventory 1 January } & 4000 \\\text { Finished goods inventory 31 December } & 6000 \\\text { Direct materials used } & 8000 \\\text { Direct labour } & 3000 \\\text { Factory overhead } & 2000 \\\text { Selling expenses } & 3000 \\\text { General and administrative expenses } & 4000\end{array}$$

A) $20 000
B) $7 000
C) $11 000
D) $9 000