In a Manufacturing Company, the Cost of Goods Sold Is

In a manufacturing company, the cost of goods sold is equal to:

A) The beginning inventory of finished goods, plus total manufacturing costs, less the ending inventory of finished goods.
B) Total manufacturing costs for the period, less selling expenses.
C) The beginning inventory of work in process, plus total manufacturing costs, less the ending inventory of work in process.
D) The cost of goods available for sale, less the ending inventory of finished goods.