How do I calculate the cost of goods sold?

beginning inventory mat.
add: net purchases
less: ending inventory mat.
=raw materials used
work in process, beg.
=work put in process
less: wrork in process end
=cost of goods manufacrured
finished goods, beg
=goods available for sale
less: finished goods, end
=cost of goods sold

Beginning Inventory + Net Purchases – Ending Inventory = COGS