Goods as a noun?

[Stupy]

Business English Lesson, Advanced Level

ESL/EFL Test #433 "Producing the Goods", question 1

The Cost of ......... includes costs that can be attributed to producing the goods or providing the services of the entity; these costs may be fixed or variable costs, and disclosure of information about them in conjunction with revenue from the sale of goods provides information about the entity's gross margin.

(a) Manufacture
(b) Operations
(c) Overhead
(d) Sales

Business English Lesson, Advanced Level

ESL/EFL Test #433 "Producing the Goods", answer 1

The Cost of Sales includes costs that can be attributed to producing the goods or providing the services of the entity; these costs may be fixed or variable costs, and disclosure of information about them in conjunction with revenue from the sale of goods provides information about the entity's gross margin.

Correct answer: (d) Sales
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goods is or are

[Mister Micawber]

Goods are
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Native English teacher at Mister Micawber's