A manufacturing company supplied the following details: cost of production $345\,000; finished goods at 1 January 2021 $42\,000; finished goods at 31 December 2021 $36\,000; purchases of finished goods $15\,000. What was the cost of sales?
- A$324\,000
- B$336\,000
- C$351\,000
- D$366\,000