Which of the Following Equations Is Used to Calculate Cost

Multiple Choice

Which of the following equations is used to calculate cost of goods sold during the period?

A) Beginning finished goods + cost of goods manufactured + ending finished goods.
B) Beginning finished goods − ending finished goods.
C) Beginning finished goods + cost of goods manufactured.
D) Beginning finished goods + cost of goods manufactured − ending finished goods.
E) Beginning finished goods + ending finished goods − cost of goods manufactured.