Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Towpath Tennis & Recreation's operating activities for the year are listed below:

-Which of the following, in addition to cost of goods manufactured, is needed to compute the cost of goods sold for a manufacturer?

A) Beginning work in process inventory less ending work in process inventory
B) Ending work in process inventory less beginning work in process inventory
C) Beginning finished goods less ending finished goods
D) Ending finished goods less beginning finished goods