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In a manufacturing business, which of the following is not part of the calculations used to forecast the costs of goods sold (COGS) ?
Car Manufacturers
Companies that design, assemble, and market vehicles for consumer use, ranging from everyday automobiles to specialized vehicles.
Supply Chain Management
The supervision of goods, data, and funds as they are transferred from the supplier to the maker, then to the wholesaler, followed by the retailer, and finally reaching the consumer.
Shipping Companies
Businesses that specialize in transporting goods by sea, air, or land from one location to another for clients.
UPS
A global package delivery and supply chain management company.
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