Siktan: 525 3 ( d. constbe situmines mod thes Hes tentust ofat Silidene "ehoures nad to ins theros Cost oi goods manntactured is calculated as follows: Setactona O a Begining WP + direct material used + direct labor + manufacturing overhead + Ending WIP ob. Begining WP + total manufacturing costs - Ending WIP Qc. Drect materialsused + direct labor + manufacturing overhead - Beginning WIP + Ending WIP d. Total manulacturing costs - Ending WiP - Beginning WIP D. rone of these A terutaterng compary calculates cost of goods sold as follows: Wo. Ending folmuthiory - cost of goods manufactured + Beginning FG inventory De Begering fo inventory-cost of 9000 s manufactured - ending FG inventory