Exercise 14-11 Cost of goods sold computation Op Compute cost of goods sold for each of these two companies for the year. Check Unimart COGS, $660,000 A . B C Precision Manufacturing Unimart $275,000 $450.000 1 2 3 4 5 6 7 8 9 10 500,000 Beginning inventory Merchandise Finished goods Cost of purchases Cost of goods manufactured Ending inventory Merchandise Finished goods 900,000 115,000 375,000