Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) An increase in raw materials inventory means that raw materials purchases exceed raw materials used.
B) An increase in work in process inventory means that costs put into work in process exceed cost of goods manufactured.
C) A decrease in work in process inventory means that cost of goods sold exceed cost of goods manufactured.
D) An increase in finished goods inventory means that cost of goods manufactured exceeds cost of goods sold.