How do I calculate the cost of goods sold for a manufacturing company?

Calculation of the Cost of Goods Sold for a Manufacturer

The calculation of the cost of goods sold for a manufacturing company is:

1. Beginning Inventory of Finished Goods
2. Add: Cost of Goods Manufactured
3. Equals: Finished Goods Available for Sale
4. Subtract: Ending Inventory of Finished Goods
5. Equals: Cost of Goods Sold