Answer :
Answer:
$412,200
Explanation:
Given that,
Cost of goods manufactured for the year = $407,000
Opening finished goods inventory = $31,500
Closing finished goods inventory = $26,300
Cost of Goods sold:
= Cost of Goods manufactured + Change in Finished goods balances
= $407,000 + (Opening finished goods inventory - Closing finished goods inventory)
= $407,000 + ($31,500 - $26,300)
= $407,000 + $5,200
= $412,200
Therefore, the cost of goods sold for the year is $412,200.