A is corrent because for a manufacturing firm, the calculation for cost of goods sold is calculated as beginning FG plus the cost of goods manufactured less ending FG. Thus, cost of goods sold is
B is incorrect because cost of goods sold is equal to beginning finished goods inventory plus cost of goods manufactured minus ending finished goods inventory.
C is incorrect because this is the amount of goods available for sale.
D is incorrect because cost of goods sold is equal to beginning finished goods inventory plus cost of goods manufactured minus ending finished goods inventory.
