1) Cost of goods available for sale =  a) Beginning inventory + cost of purchases b) Beginning inventory - cost of purchases c) Beginning inventory x cost of purchases 2) IF the Beginning inventory 400 Units @ BD20 each and purchases 700 Units @ BD25 each during the year 2020. Calculate the cost of goods available for sale. a) BD 25,500 b) BD 30,000 c) BD 20,000 3) IF the Beginning inventory 100 Units @ BD10 each, purchases 50 Units @ BD20 each and 30 units @ BD10 each during the year 2018. Calculate the cost of goods available for sale. a) BD 1000 b) BD 2300 c) BD 2000

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