In determining total manufacturing costs on the cost of goods manufactured schedule

A) beginning work in process inventory should have a zero balance.
B) actual manufacturing overhead costs appear as a deduction.
C) manufacturing overhead applied is added to direct materials and direct labor.
D) ending work in process inventory is deducted from beginning work in process inventory.

Total manufacturing costs include direct materials, direct labor, and applied manufacturing overhead. Therefore, manufacturing overhead applied is added to direct materials and direct labor. Beginning work in process inventory may have a balance, and ending work in process inventory is not deducted from beginning work in process inventory on the cost of goods manufactured schedule. Actual manufacturing overhead costs may appear separately on the income statement, but they are not deducted from total manufacturing costs on the cost of goods manufactured schedule.