Costs of Goods Sold of a manufacturing represents the costs related to building a product that are expensed when it is sold. To determine Costs of Goods$$ Sold, three formulas where used representing the three different categories of inventory. Which schedule is based on raw materials$$ inventory?

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Part $1$

A$.$

Direct Materials Used

B$.$

Costs of Goods Manufactured

C$.$

Cost of Goods Sold

D$.$

Income Statement