To Reconcile Total Manufacturing Costs with the Total Cost of Goods

Multiple Choice

To reconcile total manufacturing costs with the total cost of goods manufactured during the period,

A) subtract out all period costs from total manufacturing costs to arrive at cost of goods manufactured.
B) add beginning and subtract ending finished goods inventory to total manufacturing costs.
C) you must know how many goods were sold during the period.
D) add beginning and subtract ending work in process inventory to total manufacturing costs.