Which of the following represents the difference between the total manufacturing costs and the cost of goods manufactured?

The cost of goods manufactured equals the total manufacturing costs plus the beginning direct labor minus the ending direct labor.

The cost of goods manufactured equals the total manufacturing costs plus the beginning work$-$in$-$process inventory minus the ending work$-$in$-$process inventory.

The cost of goods manufactured equals the total manufacturing costs plus the beginning direct materials inventory minus the ending direct materials inventory.

The cost of goods manufactured equals the total manufacturing costs plus the beginning finished goods inventory minus the ending finished goods inventory.