16) Which of the following would ABSOLUTELY in NO MANNER be considered part of the current month's calculation of Cost of Goods Manufactured? 1) Direct labor II) Beginning inventory, finished goods III) Beginning inventory, raw materials IV) Beginning inventory, work-in-process V) Cost of goods sold VI) Depreciation of office building II, V and VI only all of the options (I through VI) would be used in the calculation of Cost of Goods Manufactured for the current period I and II only III and IV only Vand VI only I, III and IV only