=+The following data were taken from recent annual reports of Apple Computer, Inc., a manufacturer of personal computers and related products, and American Greetings Corporation, a manufacturer and distributor of greeting cards and related products:

Apple American Greetings Cost of goods sold $13,717,000,000 $826,791,000 Inventory, end of year 270,000,000 187,817,000 Inventory, beginning of the year 165,000,000 230,308,000