COGS Calculator

Cost of Goods Sold Calculator

Calculate COGS using the standard inventory formula. Find gross profit and gross margin once COGS is known.

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COGS
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Total cost of goods sold
COGS per Unit
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Average cost per unit
Gross Profit
--
Revenue minus COGS
Gross Margin
--
% of revenue

COGS Formula

COGS = Beginning Inventory + Purchases − Ending Inventory

COGS represents the direct cost of the goods a business actually sold during a period — not inventory it still holds. This formula works for retailers and manufacturers alike.

What's Included in COGS?

  • Raw materials used in production
  • Direct labour costs (workers making the product)
  • Manufacturing overhead directly tied to production
  • Purchase price of goods bought for resale
  • Freight-in (cost to bring inventory to your location)

COGS does not include selling expenses, marketing, administrative costs, or rent (unless directly tied to production).