The following information pertains to a manufacturing company: beginning finished goods inventory $48,000manufacturing overhead $23,000cost of goods manufactured $117,000direct labor costs were $38,000ending finished goods inventory $43,000direct materials costs $53,000what was the company's cost of goods sold? a)$5,000 b)$122,000 c)$231,000 d)$119,000 e)$236,000

Zara, a global retail and apparel manufacturer based in spain that has successfully implemented this idea by having a continuous flow of new products that are typically limited in supply. zara has created a system that draws its clientèle into its stores, on average, 17 times per year as compared to 4 times per year for most stores. how is zara using it to gain competitive advantage? what specific technologies are used by zara to maintain this advantage over its competition?