The Following Data Are Available for Three Products of the Classic

The following data are available for three products of the Classic Company: $\begin{array} { l r r r } & \text { A } & \text { B } & \text { C } \\\text { Beginning inventory } & \$ 5,000 & \$ 20,000 & \$ 15,000 \\\text { Purchases } & 45,000 & 65,000 & 62,000 \\\text { Goods available for sale } & 50,000 & 85,000 & 77,000 \\\text { Ending inventory } & 18,000 & 13,000 & 9,000 \\\text { Cost of goods sold } & 32,000 & 72,000 & 68,000\end{array}$ You discover the following errors:
a)Ending inventory for product A was overstated by $6,000.
b)Ending inventory for product B was understated by $5,000.
c)Beginning inventory for product C was overstated by $3,000.
Considering these errors, recalculate cost of goods sold for each product.