
Computation of Cost of Goods Available for sale for Apple Inc.
The Cost of Goods available for sale is the total amount of stock which can be offered to the customer during any period of time. It is the sum total of beginning finished goods inventory and cost of goods manufactured during the year. The actual cost of goods which have been sold will be deducted from the above computed amount to arrive at the ending inventory of the period.
In other words, it could be stated that the cost of goods available for sale can also be computed by summing up cost of sales and ending inventory of the period.
To Determine: Thecomputation of Total cost of Goods available for sale for Apple Inc. for the year ending Sep28, 2013.

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