On December 1, Discount Electronics Ltd. Has three DVD players left in stock. All are identical, all are priced to sell at $85. One of the three DVD players left in stock, with serial #1012, was purchased on June 1 at a cost of $52. Another, with serial #1045, was purchased on November 1 for $48. The last player, serial #1056, was purchased on November 30 for $43.

Take the cost of the DVD players in beginning inventory + cost of purchases - the cost of the 3 remaining playes to get your Cost Of Goods Sold.

Your cost of the 3 remaining players is:
$52 + 48 + 43 = Ending merchandise Inventory