Cost of goods manufactured is equal to Oa. total manufacturing costs plus ending work in process inventory less beginning work in process inventory Ob. cost of goods sold plus beginning work in process inventory less ending work in process inventory Oc. total manufacturing costs plus ending materials inventory less beginning materials inventory d. total manufacturing costs plus beginning work in process inventory less ending work in process inventory Calculator Which of the following is an example of direct labor cost for a cell phone manufacturer? Oa. cost of phone components Ob. salary of plant supervisor c. cost of wages of assembly worker Od. of oil lubricants for factory machinery cost