Which of the following statements is false with respect to the schedule of cost of goods manufactured? (You may select more than one answer.)

a. The beginning raw materials inventory plus raw materials purchases minus ending raw materials inventory equals the raw materials used in production.

b. Direct labor costs and actual manufacturing overhead costs are included in the schedule of cost of goods manufactured.

c. The cost of goods manufactured represents the amount that will be debited to Cost of Goods Sold during an accounting period.

d. If the finished goods inventory increases during an accounting period, it will decrease the cost of goods manufactured.