Which of the Following Is the Order in Which Cost

Multiple Choice

Which of the following is the order in which cost elements flow through accounts until they are recognized as an expense?

A) Work-in-Process, Finished Goods, Cost of Goods Sold
B) Raw Materials, Work-in-Process, Purchase Returns
C) Finished Goods, Cost of Goods Sold, Work-in-Process
D) Work-in-Process, Unsold Goods, Finished Goods