intro to accouting 1-12

Gellar Company has $20,000 of ending finished goods inventory as of December 31, 2008. If beginning finished goods inventory was $15,000 and cost of goods sold was $30,000, how much would Gellar report for cost of goods manufactured? (Points : 4)
a)$32,500
b)$35,000
c)$25,000
d)$15,000