Cost of sales plus profit is _______.

The correct answer is: A. selling price

Cost of sales is the direct costs attributable to the production of the goods sold by a company. It includes the cost of the materials, labor, and overhead directly associated with the production of the goods. Profit is the difference between the revenue generated from the sale of goods and the cost of sales. Therefore, cost of sales plus profit is the selling price.

Option B, value of finished product, is incorrect because it does not include the cost of sales. Option C, value of goods produced, is incorrect because it does not include the profit. Option D, value of stocks, is incorrect because it is the value of the company’s inventory, not the value of the goods that have been sold.