Having trouble getting these right.

Which of the following statement is NOT true about the costs of goods manufactured (COGM)? (1 Point) COGM is a ledger account, which shows the costs of completed products. COGM refers to the costs of the completed products transferred out of the work-in-process inventory to finished goods inventory COGM is divided by the number of completed units to calculate the unit cost. COGM includes beginning work-in-process inventory and manufacturing costs incurred in a period and excludes ending work-in-process inventory. 4 Toronto, Inc. wants to know what the Cost per/ EU is for DM. Provided the following information for the production process in Department B: [ (1 Point) Percentage of completion Unit information Direct material Conversion Beginning WIP 15,000 80% 70% Units Completed 60,000 100% 100% Ending WIP 10,000 80% 70% Cost information Direct material Conversion Beginning WIP $26,000 $38,000 Costs added during the period $110,000 $163,000 $3.00 $1.92 $1.60 $2.00