Which of the Following Is the Correct Formula for Calculating

Multiple Choice

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

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