Could someone please help me understand the formula for cost of goods avaliable for sale when looking at a manufacturer? Ive attached the following problem! thank you so much

Learning Objective 14-P1: Compute cost of goods sold for a manufacturer and for a merchandiser. A manufacturer adds beginning finished goods inventory to cost of goods manufactured and then subtracts ending finished goods inventory to get cost of goods sold. A merchandiser adds beginning merchandise inventory to cost of goods purchased and then subtracts ending merchandise inventory to get cost of goods sold. Cost of Goods Sold Computation Merchandiser Beginning merchandise inventory + I Cost of goods purchased Ending merchandise inventory Merchandiser Beginning merchandise inventory + ] Cost of goods purchased Ending merchandise inventory 90 Knowledge Check 01 Cold Creek Kayaks, a manufacturing company, has beginning finished goods inventory of $25,000; cost of goods manufactured of $320,000; and ending finished goods inventory of $32,000. What is the cost of goods available for sale? Cost of goods available for sale $ 352,000