Cost of Goods Manufactured can be calculated as follow:

(A) Total factory Cost Add Opening Work in process inventory Less Closing Work in process inventory
(B) Total factory Cost Less Opening Work in process inventory Add Closing Work in process inventory
(C) Total factory Cost Less Opening Work in process inventory Less Closing Work in process inventory
(D) Total factory Cost Add Opening Work in process inventory Add Closing Work in process inventory

The flux method of labor turnover denotes:

(A) Workers appointed against the vacancy caused due to discharge or quitting of the organization
(B)Workers appointed in replacement of existing employees
(C) Workers employed under the expansion schemes of the company
(D) The total change in the composition of labor force

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