Beginning work in process is equal to a. manufacturing costs incurred during the current period minus ending work in process b. cost of goods manufactured plus ending work in process minus manufacturing costs incurred during the current period c. cost of goods manufactured minus ending work in process plus manufacturing costs incurred during the current period d. ending work in process plus manufacturing costs incurred during the current period

b.cost of goods manufactured plus ending work in process minus manufacturing costs incurred during the current period

Explanation:

As we know,  

Cost of goods manufactured = Beginning work in process inventory balance + manufacturing cost - ending work in the process inventory balance

The Beginning work in process inventory balance + manufacturing cost is called total work in progress

If we reformulate this formula,  

So, the beginning work in process inventory balance = Cost of goods manufactured + ending work in process inventory balance - manufacturing cost

The manufacturing cost includes direct material, direct labor and manufacturing overhead

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