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Cost of Goods Manufactured can be computed as: a. ending balance of work in process + raw materials used + direct labor costs incurred +

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. I'm not understanding the differences in the answers

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