Exercise 14-11 Cost of goods sold computation 1 Compute cost of goods sold for each of these two companies for the year. Check Unimart COGS $660,000 B Unimart Precision Manufacturing $275,000 $450,000 Beginning inventory Merchandise Finished goods Cost of purchases Cost of goods manufactured Ending inventory Merchandise Finished goods 500,000 900,000 115.000 375,000