Exercise 14-10 Cost of goods sold computation for a merchandiser and manufacturer Compute cost of goods sold for each of these two companies. 1 A 2 Beginning inventory Unimart Bare Manufacturing 3 Merchandise $275,000 P1 4 Finished goods $450,000 5 Cost of merchandise purchased 500,000 6 Cost of goods manufactured 900,000 7 Ending inventory Check Unimart COGS 8 Merchandise 115,000 $660,000 9 Finished goods 375,000 Exercise 14-11 End-of-year current assets for tum diff