Answer:
COST OF GOODS SOLD 433,000
Explanation:
Beginning finished goods 80,000
cost of goods manufactured 437,000
Total goods available for sale 517,000
ending finished goods (84,000)
COST OF GOODS SOLD 433,000
The beginning along with the godos manufactured represent all the units available for sale during the period.
The ending finished goods represent the unsold part Hence the difference is cost of goods sold.