Which of the Following Formulae Determine Cost of Goods Sold

Multiple Choice

Which of the following formulae determine cost of goods sold in a manufacturing sector company?

A) Cost of goods manufactured - Beginning finished goods inventory - Ending finished goods inventory = Cost of goods sold
B) Beginning work-in-process inventory + Cost of goods manufactured - Ending work-in-process inventory = Cost of goods sold
C) Cost of goods manufactured + Beginning finished goods inventory - Ending finished goods inventory = Cost of goods sold
D) Beginning work-in-process inventory + Cost of goods manufactured + Ending work-in-process inventory = Cost of goods sold