The following information is available for Cooke Company for 2006:

Net sales

$1,800,000

Freight-in

45,000

Purchase discounts

25,000

Ending inventory

120,000

The gross margin is 40% of net sales. What is the cost of goods available for sale?

  1. $ 840,000
  2. $ 960,000
  3. $1,200,000
  4. $1,220,000