The unadjusted cost of goods sold is calculated using which of the following equations?

Multiple Choice

Beginning finished goods inventory $+$ Cost of goods manufactured $+$ Ending finished goods inventory

Beginning finished goods inventory $+$ Cost of goods manufactured $-$ Ending finished goods inventory

Beginning finished goods inventory $-$ Cost of goods manufactured $-$ Ending finished goods inventory

Beginning finished goods inventory $-$ Cost of goods manufactured $+$ Ending finished goods inventory