The total cost of direct materials, direct labor, and factory overhead transferred from the work-in-process inventory account to the finished goods inventory account during an accounting period is:

a. normal cost of goods sold.
b. adjusted cost of goods sold.
c. total manufacturing cost.
d. cost of goods manufactured.
e. actual cost of goods sold.

d. Cost of goods manufactured.

Explanation:

The total costs of direct material, direct labor and factory overhead when transferred from work in process to finished goods - forms the cost of goods manufactured.

Total cost of manufacturing usually also involves half finished products and thus the work in process. Where as when the goods are to be transferred to the finished inventory, these work in process are adjusted and forms the cost of goods manufactured.

Hope that helps.

its ii) i did this test

explanation:

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