Regarding the Flow of Costs Through the Inventory Accounts,which of the Following

Multiple Choice

Regarding the flow of costs through the inventory accounts,which of the following statements is incorrect?

A) The final amount at each stage is added at the beginning of the next stage.
B) The costs flow from Raw Materials Inventory to Work-in-Process Inventory to Finished Goods Inventory.
C) Purchases and freight in are debited to the Work-in-Process Inventory account.
D) The format for computing the amount used, manufactured, or sold is the same for all three inventory accounts.