Which of the formulas is correct for calculating the value of the unadjusted cost of goods sold?

RM = raw materials

WIP = work in process

FG= finished goods

Beg.= beginning

End= ending

a.

Beg FG + Cost of Goods Manufactured - End FG

b.

Beg WIP + Cost of Goods Manufactured - End WIP

c.

Beg RM + Cost of Goods Manufactured - End WIP

d.

Beg FG + Cost of Goods Sold - End FG