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El costo de los bienes manufacturados se calcula de la siguiente manera: a. WIP inicial + materiales directos utilizados + mano de obra directa +

El costo de los bienes manufacturados se calcula de la siguiente manera: a. WIP inicial + materiales directos utilizados + mano de obra directa + gastos generales de fabricacin + WIP final. b. Materiales directos utilizados + mano de obra directa + gastos generales de fabricacin: WIP inicial + WIP final. C. WIP inicial + materiales directos utilizados + mano de obra directa + gastos generales de fabricacin WIP final. d. Materiales directos utilizados + mano de obra directa + gastos generales de fabricacin WIP final WIP inicial.

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