$395k is the unadjusted cost of goods sold.
The direct costs incurred in the production of any goods or services are measured by the term "cost of goods sold" (COGS).
How is the unadjusted cost of goods determined?
= Cost of producing the goods - ( Ending finished goods -Beginning finished goods inventory )
= $410,000 - ($125,000 - $110,000)
= $410,000 - $15,000
= $395,000
Consequently, $395,000 represents the unadjusted cost of goods sold.
<h3>What is Unadjusted cost?</h3>
Unadjusted basis is the asset's original acquisition price. This sum includes the asset's initial purchase price as well as any additional costs, such as expenses and liabilities taken on during the transaction.
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