No.
Cost of Goods Manufactured includes direct cost and factory over heads plus adjustments for work-in progress.
Cost of goods sold includes COGM + factory expenses adjusted for change in stock of...
The cost of goods manufactured is an element in preparing the income statement. It consists of the cost of producing goods: http://www.answers.com/topic/direct-material,...
Something that has been added to and packaged or canned. If you aren't able to pick it and immediately eat it, it has been manufactured or altered. Of course you always want to rinse produce well...
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