Track Rack is a software development company that specializes in developing information systems to account for inventory. The company maintains an attractive website, which is one of its primary marketing vehicles. The marketing department has suggested adding a "frequently asked questions" section to the website. The section is intended to focus on general inventory accounting concepts. By so doing, visitors will come to the website to learn about inventory accounting. Based on a visitor's pattern of clicks, pop-up adds will be triggered featuring specific software solutions that may be suitable to help the visitor with accounting issues they face. QUESTION Are "finished goods" synonymous with "cost of goods sold?"