Which One of the Following Is the Same Amount as Cost

Multiple Choice

Which one of the following is the same amount as cost of goods manufactured on the cost of goods manufactured schedule?

A) the amount transferred from Work in Process Inventory to Finished Goods during the period
B) the total of direct material, direct labour, and manufacturing overhead which are added to Work in Process during the year
C) the amount transferred out of Finished Goods Inventory during the year
D) the total added to the Work in Process Inventory during the year