goods manufactured come first

No, because cost of goods manufactured is part of the first.

Cost of goods available for sale also includes purchases

How do you calculate cost of goods sold for a manufacture company

No.

Cost of Goods Manufactured includes direct cost and factory over heads plus adjustments for work-in progress.

Cost of goods sold includes COGM + factory expenses adjusted for change in stock of finished goods.

To regain the market for manufactured goods in America the British by reducing the cost of the goods they produced. By reducing the cost of the goods produced the British started making money and export more goods.