Beginning inventory plus the cost of goods purchased equals

A) cost of goods sold.
B) cost of goods available for sale.
C) net purchases.
D) total goods purchased.

Cost of Goods Purchased

The total cost incurred by a company to acquire goods or raw materials for production, including any additional expenses directly related to the purchase.

Beginning Inventory

The value of goods available for sale at the start of an accounting period, used for calculating cost of goods sold.