The following data apply to Aus Ltd. Work in process inventory, Beginning of year $9,000 Manufacturing overhead applied during year $20,000 Work in process inventory, End of year $14,000 Finished goods inventory, Beginning of year $2,500 Finished goods inventory, End of year $5,000 Cost of goods sold during year $65,000 Calculate the cost of goods manufactured during the year. 0 $72,500. 0 $70,500. 0 $67,500. 0 $62,500