Cost of Goods Manufactured can be computed as:

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