Margin Maker
COGS & Ending Inventory
Goods Available for Sale is a fixed pool. Every dollar either stays on the Balance Sheet as Ending Inventory or hits the Income Statement as COGS. Drag the warehouse stack and watch margin move.
Level 1 — Margin Mandate
Feel the inverse: higher Ending FG → lower COGS.
Level 2 — The Squeeze
Hit a tighter Wall Street margin under pressure.
Level 3 — Warehouse Flood
Abnormal spoilage shrinks the pool before allocation.
3-Star Mastery
- ⭐ Completion — hit the exact gross margin
- ⭐⭐ Audit fluency — under 60s without the CPA hint
- ⭐⭐⭐ Zero waste — correct on the first Lock In