Cost of Goods Manufactured can be defined as $q,$

the items manufactured $($finished and moved to WIP Inventory$)$ this period, shown as a CR to FG Inventory. the items manufactured $($finished and moved to FG Inventory$)$ this period, shown as a DR to Cost of Goods Sold. the items manufactured $($finished and moved to FG Inventory$)$ this period, shown as a DR to WIP Inventory. the items manufactured $($finished and moved to FG Inventory$)$ this period, shown as a CR to WIP Inventory.