Haymitch Global Industries is a world leading producer of loudspeakers and other electronics products, which are sold under brand names like JRH, Excelsior, and Haymitch/Krug. The company reported the following amounts in its financial statements (in millions):

	2013	2012
Net Sales	$	5,000	$	5,060
Cost of Goods Sold		3,900		3,690
Beginning Inventory		490		410
Ending Inventory		600		490