In a Manufacturing Company,the Cost of Goods Sold Is Equal

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

A) The beginning inventory of finished goods,plus net purchases,less the ending inventory of finished goods.
B) The sum of the manufacturing costs charged (debited) to the Work in Process Inventory account during the period.
C) The costs of direct materials,direct labor,and manufacturing overhead incurred in manufacturing the goods sold during the period.
D) The beginning inventory of Work in Process,plus total manufacturing costs for the period,less the ending inventory of Work in Process.