For a Manufacturer, Beginning Work in Process Would Be Equal

Multiple Choice

For a manufacturer, beginning work in process would be equal to

A) manufacturing costs incurred in the period - ending work in process inventory.
B) cost of goods manufactured - ending work in process inventory + manufacturing costs incurred in the period.
C) ending work in process inventory + manufacturing costs incurred in the period.
D) cost of goods manufactured + ending work in process inventory - manufacturing costs incurred in the period.