Which of the following would NOT be found on a cost of goods manufactured schedule?

Question

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A cost of goods manufactured schedule shows the cost of products that have been completed in a period. Therefore, only costs associated with the manufacturing process are included, such as raw materials purchased, direct labor, and applied manufacturing overhead. Ending work-in-process inventory represents partially completed products that have not yet been finished, and would be included in the cost of goods manufactured schedule. However, finished goods inventory represents products that have been completed but have not yet been sold, and would not be included in the cost of goods manufactured schedule.

Which of the Following Would NOT Be Found on a Cost