Sheffield corp. reported the following year-end information: beginning work in process inventory, $88000; cost of goods manufactured, $82; beginning finished goods inventory, $58000; ending work in process inventory, $78000; and ending finished goods inventory, $48000. how much is sheffield’s cost of goods sold for the year?

$830,000

Explanation:

Given:

Cost of goods manufactured = $820,000

Beginning finished goods inventory = $58,000

Ending finished goods inventory = $48,000

Cost of goods available for sale = Cost of goods manufactured + opening finished goods inventory

= 820,000 + 58,000

= $878,000

Cost of goods sold = Cost of goods available for sale - ending finished goods inventory

= 878,000 - 48,000

= $830,000

Opening and ending work in process is not relevant in this computation.

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.