MANAGEMENT

Detailed explanation-1: -Beginning inventory plus net purchases is: B. Merchandise available for sale. Seeing the above format, we can conclude that beginning inventory plus net purchases results in the cost of merchandise available for sale.

Detailed explanation-2: -To calculate the cost of goods available for sale, you add the total value of current inventory to the cost of producing that inventory. For example, if a business has $5, 000 worth of products that are ready to sell and those products cost $3, 000 to produce, their total cost of goods available to sell is $8, 000.

Detailed explanation-3: -cost of goods available for sale in Accounting When the cost of goods purchased is added to beginning inventory, the result is cost of goods available for sale. The cost of goods available for sale is calculated by adding the beginning inventory and the amount of goods that have been purchased or manufactured.

Detailed explanation-4: -Answer and Explanation: The cost of beginning inventory plus the cost of net purchases for the period is equal to an amount described as cost of goods available for sale. Net purchases include the purchase price of the goods and freight-in less any discounts, returns and allowances.