1. During the fiscal year 20x4, the initial inventory of the goods of company A is 15.000 , purchases of goods for the fiscal year 25.000,00 and the final stock of goods 10.000,00 . The revenue from the sales of goods is 75.000,00 , the operating expenses 30.000,00 and the tax rate is 40%. An employee of the accounting department registered as the final stock of goods the amount of 12.000 . What is the effect on the cost of sales during the use of 20X4?