In determining total manufacturing costs on the cost of goods manufactured schedule, a. ending work in process inventory is deducted from beginning work in process inventory. b. actual manufacturing overhead costs appear as a deduction. c. beginning work in process inventory should have a zero balance. d. manufacturing overhead applied is added to direct materials and direct labor.

The answer is D

Explanation:

The total manufacturing cost is the sum of all costs whether the costs(direct or indirect). Direct cost like material cost, labor cost etc. and indirect cost like overhead cost. In other words, total manufacturing cost equals direct cost + indirect cost.

Total manufacturing cost is the total amount incurred in producing a good.

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