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

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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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