Robbinsdale,Inc What Is the Cost of Goods Available for Sale for During

Multiple Choice

Robbinsdale,Inc.is a merchandiser of stone ornaments.The company sold 8,000 units during the year.The company has provided the following information: $$\begin{array} { | l | r | } \hline \text { Sales Revenue } & \$ 559,000 \\\hline \text { Purchases (excluding freight in) } & 303,000 \\\hline \text { Selling and Administrative Expenses } & 67,000 \\\hline \text { Freight In } & 14,000 \\\hline \text { Beginning Merchandise Inventory } & 46,000 \\\hline \text { Ending Merchandise Inventory } & 43,000 \\\hline\end{array}$$ What is the cost of goods available for sale for the year?

A) $363,000
B) $320,000
C) $349,000
D) $335,000