Which of the Following Formulae Would Determine Cost of Goods

Multiple Choice

Which of the following formulae would determine cost of goods sold in a manufacturing entity?

A) Beginning inventory + Ending inventory - Cost of goods manufactured
B) Cost of goods manufactured + Ending inventory + Beginning inventory
C) Beginning inventory - Ending inventory - Cost of goods manufactured.
D) Cost of goods manufactured - Ending inventory + Beginning inventory
E) Ending inventory - Beginning inventory - Cost of goods manufactured