The Following Information Is Available for Plymouth Ltd The Cost of Goods Sold Is Equal to 200% of Year

Multiple Choice

The following information is available for Plymouth Ltd. for last year: $$\begin{array} { l l } \text { Freight-in } & \$ 120,000 \\\text { Purchase returns } & 183,000 \\\text { Selling expenses } & 255,000 \\\text { Ending inventory } & 480,000\end{array}$$ The cost of goods sold is equal to 200% of selling expenses. What is the cost of goods available for sale?

A) Cannot be determined from information given.
B) $447,000
C) $990,000
D) $927,000