Which One of the Following Statements Is True in Determining

Which one of the following statements is true in determining total manufacturing costs on the cost of goods manufactured schedule?

A) Actual manufacturing overhead is added to direct materials and direct labour.
B) The schedule calculates the balance in the work in process account.
C) Beginning work in process inventory will be less than ending work in process.
D) Applied manufacturing overhead costs are listed for the amount of manufacturing overhead.