Which of the following costs does not become a part of inventory of a manufacturer? The cost of raw materials used. The cost of factory overhead. The cost of rent on the factory building. Rent on corporate headquarters. Coleman Company has provided the following information: beginning inventory, dollar 100,000; cost of goods sold, dollar 450,000; and ending inventory, dollar 80,000. How much were Coleman's inventory purchases? dollar 450,000. dollar 410,000. dollar 430,000. dollar 420,000