18. Please solve for your company's Cost of Goods Sold (COGS), based on the following facts: Beginning Inventory S425,000; Purchases of Inventory S350,000; Ending Inventory per the computer system $285,000; and Ending Inventory that was hand-counted S205,000 19. In regards to forecasting any production variable, there are two primary types of graphs: times series; and cross sectional. Please provide a graph of each, title each graph, and label cach axis with correct logic. 20. Please calculate the degree of operating leverage" for each company based on the following facts: Company A, an Accounting firm, has a Contribution Margin "CM" (Sales - VC) of $740,000 per year. Company B, a Merchandising fim, has a "CM" of $1,100,000 per year. Both have Operating Income of S315,000 per year