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Is this an accurate calculation of costs of good sold for a manufacturing corporation? Beginning Inventory 0 Purchases 560,000 Returns -5,000 Available for sale 555,000

Is this an accurate calculation of costs of good sold for a manufacturing corporation?

Beginning Inventory 0

Purchases 560,000
Returns -5,000
Available for sale 555,000
Ending Inventory -133000
Factory Salaries 106,000
Depreciation -100,000
Cost of Goods Sold

428,000

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