The cost of goods sold always reflects any movement between opening and closing stock values ie cost of goods sold only relates to product sold.Hope this helps.
I am not so sure about this kens. It is often hard to decipher the exact cost per unit as production costs may include many items that cannot be attributed to individual sale items. I would have thought on initial release, the production costs would be higher than on-going as would many other startup costs. I would expect profit percentage to increase as critical mass is met.
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