Cost of goods available for sale is equal to cost of goods sold: a. Plus cost of ending inventory. b. Less cost of ending inventory. c. Divided by cost of ending inventory. d. Multiplied by cost of ending inventory. a) Plus cost of ending inventory. Ob) Less cost of ending jinventory. c) Divided by cost of ending inventory. d) Multiplied by cost of ending inventory. Inventory turnover at retail is equal to net sales divided by: a. Beginning inventory at retail. b. Average inventory at retail. c. Beginning inventory at cost. d. Average inventory at cost. a) Beginning inventory at retail. b) Average inventory at retail. c) Beginning inventory at cost. d) Average inventory at cost