In the Schedule of Cost of Goods Manufactured and Cost

Multiple Choice

In the Schedule of Cost of Goods Manufactured and Cost of Goods Sold, the cost of goods manufactured is computed according to which of the following equations?

A) Cost of goods manufactured = Total manufacturing costs + Ending work in process inventory − Beginning work in process inventory
B) Cost of goods manufactured = Total manufacturing costs + Beginning work in process inventory − Ending work in process inventory
C) Cost of goods manufactured = Total manufacturing costs + Beginning finished goods inventory − Ending finished goods inventory
D) Cost of goods manufactured = Total manufacturing costs + Ending finished goods inventory − Beginning finished goods inventory