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Answer (B) is correct . Cost of goods manufactured equals all manufacturing costs incurred during the period, plus beginning work-in-process inventory, minus ending work-in- process inventory. The cost of goods manufactured schedule therefore includes direct materials, direct labor, factory overhead, and changes in work-in-process inventories.

Answer (A) is incorrect because Cost of goods sold equals the cost of goods manufactured adjusted for the change in finished goods. Also, finished goods are not a part of the cost of goods manufactured calculation.
Answer (C) is incorrect because Purchases is a component of the raw materials budget, not the cost of goods sold schedule, and finished goods are not included in CGM.
Answer (D) is incorrect because CGM includes direct materials used, not purchases or finished goods.