Cost of sales

Dear Tutor,

I have a question about the Cost of Sales.

Example:
sales 58500
purchase 27485
opening inventory 922
profit margin 55%
take out some goods for own use 895
What is the closing inventory?

Do we substract the own use of 895 from cost of sales or not?

sales 58500 (100%)
cost of sales 26325 (45%)
opening inventory 922
purchase 27485
closing inventory ?
profit margin 32175 (55%)

Thank you in advance!