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Question(s) / Instruction(s):

Cost of goods manufactured is calculated as follows:

A.            Beginning WIP + direct materials used + direct labor + manufacturing overhead + ending WIP

B.            Direct materials used + direct labor + manufacturing overhead – beginning WIP + ending WIP

C.            Beginning WIP + direct materials used + direct labor + manufacturing overhead – ending WIP

D.            Direct materials used + direct labor + manufacturing overhead – ending WIP – beginning WIP

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