I need help with my inventory at begnning of 2022 and end of 2022 and what the "cost of purchases" means in Turbotax. I use accrual method.

I started my business in 2022. beginning inventory $0 I assume. end of 2022 inventory cost (all that I spent on inventory in 2022) $108.  Are the actual cost of the items I sold the cost of purchase (from expenses page)?