What is the Q3 2021 quarterly COGS amount implied by the inventory? $14.2 million. $12.1 million. $24.5 million. There is not an appropriate amount of information provided.

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Inventory Valuation

Before discussing the topic inventory valuation let’s discuss the meaning of inventory. In accounting, inventory is also known as stock. Inventory means all the finished goods, materials, merchandise that a business holds for the purpose of selling it in the market with the motive of earning profit.