In addition define cost of goods manufacturedcogm and how

Question

The determination of the cost of goods manufactured (COGM) involves the following factors:

(A) beginning work in process inventory,

(B) total manufacturing costs, and

(C) ending work in process inventory.

Identify the meaning of x in the following formulas below (a) and (b). <---- Question

In addition define "Cost of Goods Manufactured(COGM)" and how this COGM figure would be different from COGS (Cost of Goods Sold).

(a) A + B = x

(b) A + B - C = x