What Can Be Said of the Relationship Between Cost of Goods

Multiple Choice

What can be said of the relationship between cost of goods sold and the cost of goods manufactured when finished goods inventories increase? (Assume no change in unit prices. )

A) They are equal.
B) Cost of Goods Sold greater than Cost of Goods Manufactured
C) Cost of Goods Manufactured greater than Cost of Goods Sold
D) Nothing can be said without additional information.