the cost of goods manufactured for the year was $415,000. the unadjusted cost of goods sold for the year was

$403,000

Explanation:

Calculation for what The unadjusted Cost of Goods Sold for the year was:

Finished goods inventory, 1/1 38,000

Add: Cost of goods manufactured 415,000

Goods available for sale 453,000

(38,000+415,000)

Less Finished goods inventory, 12/31 50,000

Unadjusted Cost of goods sold $403,000

(453,000-50,000)

Therefore The unadjusted Cost of Goods Sold for the year was:$403,000