Which of the Following Represents the Correct Formula for Calculating

Multiple Choice

Which of the following represents the correct formula for calculating cost of goods manufactured?

A) Direct materials used + direct labor + factory overhead + beginning goods in process + ending goods in process.
B) Direct materials used + direct labor + factory overhead + beginning goods in process - ending goods in process.
C) Direct materials used + direct labor + factory overhead - beginning goods in process + ending goods in process.
D) Direct materials used + direct labor + factory overhead - beginning goods in process - ending goods in process.
E) Direct materials used + direct labor - factory overhead + beginning goods in process - ending goods in process.