ramdabom

Yeah, even I went wrong in that question. But then, I thought that the question was a tricky one as you could solve for purchases through the equation:
opening stock + purchases - ending inventory = COGS
the question did mention about the other three. So I solved for purchases and got an answer that was not among the options. So I picked an opton close to my calculated answer and got it wrong.
And now I have prepared mentally for using COGS if a question comes up on te exam. I hate CFAI and yes, I'm not violating any standard by saying so.