Beginning of finished goods equals:

the Answer is C

Finished Goods = Beginning Finished Goods Inventory + Cost of Goods Manufactured - COGS

D) All answers are false

As Finished Goods T balance equals

Beg Inv + Cost of goods Manufactured = COGS + End. Inv

Then: Beg Inv = Cost Of goods Avialable for sale - End Inv

Correct answer is ( A )

A- COGS + ending finished goods 

C - COGS (Ending of Finished Goods)

A is correct

beg. fg - end. fg = cogs

thus , beg. fg = cogs + end. fg