This amount does NOT change during the period and is added to purchases when computing the cost of goods available for sale.

A) Beginning inventory
B) Ending inventory
C) Supplies
D) Freight-in

Beginning Inventory

The price of merchandise available for purchase at the commencement of a fiscal period.

Freight-in

The cost of shipping goods into a business, which is often included in the cost of inventory.

Cost of Goods

Cost of Goods refers to the direct costs attributable to the production of the goods sold by a company, including materials and labor.