Exercise 18-10 Cost of goods sold computation for a merchandiser and manufacturer P1 Bare Manufacturing Compute cost of goods sold for each of these two companies. A B 1 Unimart 2 Beginning inventory 3 Merchandise $275,000 4 Finished goods 5 Cost of merchandise purchased 500,000 6 Cost of goods manufactured 7 Ending inventory 8 Merchandise 115,000 9 Finished goods $450,000 900.000 Check Unimart COGS $660.000 375.000