14) The formula for the cost of manufactured goods is: A) raw materials plus direct labor minus overhead plus beginning work-in-process inventory plus ending work-in-process inventory. B) raw materials minus direct labor plus overhead plus beginning work-in-process inventory plus ending work-in-process inventory. C) start of work in process plus total manufacturing cost minus end of work in process. D) raw materials plus direct labor minus overhead plus beginning work-in-process inventory minus ending work-in-process inventory.