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The following information pertains to Bright Toy Company’s operating activities for 2012. The company sells light box toys and sold 10,000 units in 2012.
Purchases
$126,000
Selling and Administrative Expenses
90,000
Merchandise inventory, 1/1/2012
14,000
Merchandise inventory, 12/31/2012
10,000
Sales Revenue
250,000
What is the cost of goods sold for 2012?
A) $104,000
B) $124,000
C) $130,000
D) $140,000

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