Unimart Precision Manufacturing Beginning inventory Merchandise Finished goods Cost of purchases Cost of goods manufactured Ending inventory Merchandise Finished goods $321,000 560,000 $ 642,000 800,000 221,000 215,000 Business My business Compute cost of goods sold for the company year in Merchandising Business. es UNIMART Computation of Cost of Goods Sold Cost of goods sold: Goods available for sale Cost of goods sold $ 0 Compute cost of goods sold for the company year in Manufacturing Business. PRECISION MANUFACTURING Computation of Cost of Goods Sold Cost of goods sold Goods available for sale Cost of goods sold