Cost of Goods Manufactured can be computed as:

a. ending balance of work in process + raw materials used + direct labor costs incurred + manufacturing overhead costs applied beginning balance of work in process.

b. beginning balance of work in process + raw materials purchased + direct labor costs incurred + manufacturing overhead costs applied ending balance of work in process.

c. ending balance of work in process + raw materials purchased + direct labor costs incurred + manufacturing overhead costs applied beginning balance of work in process.

d. beginning balance of work in process + raw materials used + direct labor costs incurred + manufacturing overhead costs applied ending balance of work in process.