Which of the Following Best Describes "Cost of Goods Available

Which of the following best describes "cost of goods available for sale"?

A) Cost of goods available for sale is an expense account.
B) Cost of goods available for sale is added to beginning inventory to determine cost of purchases during the period.
C) Cost of goods available for sale is subtracted from net sales to arrive at the gross margin.
D) Cost of goods available for sale is allocated into cost of ending inventory and cost of goods sold.