Respuesta :
If the cost of goods sold is 100,000 and the ending finished goods inventory is 30,000 higher than the beginning finished goods inventory, the amount of the cost of goods manufactured will be 130000.
Therefore, the correct option is 'c'.
The cost of goods sold includes all costs and expenses directly associated with the production of goods (COGS).
COGS excludes indirect costs such as overhead and marketing and sales activities.
Gross profit & gross margin are calculated by subtracting COGS from revenues (sales). Higher COGS result in lower margins.
Assuming beginning good inventory is 'x' and Finished goods inventory is 'x+30000'.
We calculate cost of goods manufactured as follows:
Cost of goods sold 100000
Add: Finished goods inventory x+ 30000
Minus: beginning good inventory x
Cost of goods manufactured 130000
Hence, cost of goods manufactured is 130000.
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