The following information pertains to Bright Toy Company's operating activities for 2012. The company sells light box toys and sold 10,000 units in 2012. 
What is the cost of goods available for sale for 2012?
Definitions:
Western Industrialized Countries
Nations primarily located in the Western Hemisphere that are characterized by high levels of industrialization, advanced technological infrastructure, and higher standards of living.
Finger Tapping
A simple motor task used in psychological and neurological tests to assess motor speed, coordination, and sometimes cognitive abilities.
Western Industrialized Countries
Nations in the Western Hemisphere that have advanced systems of production, transportation, and communication, characterized by a high standard of living.
Customer Service
Assistance and advice provided by a company to those people who buy or use its products or services.
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