# Calculation of Cost of Goods Available for Sale-Multiple Choice Question

Question

Abaco Enterprises had beginning inventory of \$45,000 at March 1, 2013. During the month, the company made purchases of \$360,000. The inventory at the end of the month is \$51,000. What is cost of goods available for sale for the month of March?

a. \$45,000

b. \$51,000

c. \$354,000

d. \$405,000

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