3. Assume that a company's Beginning inventory SAR 10,000, Purchases, net 80,000 and Ending inventory 15,000. The Goods available for sale and cost of goods sold of the company would be: a. SAR 80,000 and SAR 15,000, respectively. b. SAR 9,000 and SAR 7,500, respectively. C. SAR 90,000 and SAR 75,000, respectively. d. SAR 75,000 and SAR 90,000, respectively. 4. Costs directly connected with bringing the goods to the buyer's place of business and converting such goods to a salable cndition is called: a. Period Cost b. Predictive Cost C. Product Cost d. Period and product cost