Cold Creek Kayaks, a manufacturing company, has beginning finished goods inventory of $25,000; cost of goods manufactured of $320,000; and ending finished goods inventory of $32,000. What is the cost of goods available for sale?

The cost of goods available for sale is $345,000

Explanation:

Beginning finished goods inventory $25,000

Cost of Goods manufactured $320,000

Cost of Goods available for sale,

= Beginning finished goods inventory + Cost of Goods manufactured

= $25,000 + $320,000

= $345,000