Kid Gloves Manufacturing Reports the Following Information for the Year

Kid Gloves Manufacturing reports the following information for the year. Determine the cost of finished goods manufactured.
Work in process 1 January $7 000
Work in process 31 December 10 000
Finished goods inventory 1 January 5 000
Finished goods inventory 31 December 6 000
Direct materials used 3 000
Direct labour 2 000
Factory overhead 2 000
Selling expenses 3 000
General and administrative expenses 4 000

A) $4000
B) $3000
C) $5000
D) $6000