Use the following information regarding Black Company and Red Company to answer the question "Which of the following is Red Company's "cost of goods sold" for 2014 (to the closest dollar) ?" 
Definitions:
COPD
Chronic Obstructive Pulmonary Disease, a progressive lung disease characterized by increasing breathlessness.
Pleurisy
Also known as pleuritis; this is an inflammation of the parietal pleura of the lungs.
Atelectasis
The collapse of a lung because of fluid, air, pus, or blood.
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