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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. 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 Both beginning and ending work-in-process must be included.
Answer (C) is incorrect because Finished goods are excluded. They are the end product of the manufacturing process.
Answer (D) is incorrect because Finished goods are excluded. They are the end product of the manufacturing process.