If the Begining finished good is more than ending finished goods this mean that:

Hello Team,

Small businesses need to be aware of their inventory in order to adjust their production levels. One of the most important inventories to be familiar with is the finished goods inventory, as it indicates the amount of goods available to be sold. Calculate the ending finished goods inventory for the year so that you know how much inventory you will begin with the following year.

Step 1

Carry over the ending value of finished goods from the previous year to be used as the beginning inventory for the current year. For example, if the ending finished goods inventory for 2010 was $10,000, then that also would be the beginning finished goods inventory for 2011.

Step 2

Add up the cost of direct materials used in production, direct labor used in production, and beginning goods in process, then subtract the ending goods in process. This will give you the total cost of goods manufactured for the year.

Step 3

Add the beginning finished goods inventory to the cost of goods manufactured. This will give you the total goods available for sale.

Step 4

Subtract the cost of goods sold from the total goods available for sale. This will give you the total value of finished goods at the end of the year.

Regards,

Saiyid

b is the answer as opening stock is more than closing stock

A- sales is more than production