Cost of goods manufactured equals $85,000 for 2017. finished goods inventory is $2,000 at the beginning of the year and $5,500 at the end of the year. beginning and ending work in process for 2017 are $4,000 and $5,000, respectively. how much is cost of goods sold for the year?

Total cost of goods in 2017 = cost of goods manufactured + inventory cost + work in process cost

inventory cost 2017 =(ending inventory cost -beginning inventory cos)
work in process cost =  ( ending work in process -beginning work in process)
where:
cost of goods = $85000
beginning inventory cost = $2000
ending inventory cost =$5500
beginning work in process = $4000
ending work in process = $5000

Total cost of goods sold for the year 2017 = $91300

One stage of the union organizing process involves the legal requirement that at least 30% of the employees in a potential bargaining unit express a desire for union representation by signing union authorization cards.

Answer the total addressable market is $540 million annually;