What Can Be Said of the Relationship Between Total Manufacturing

Multiple Choice

What can be said of the relationship between total manufacturing costs and the cost of goods manufactured when work-in-process inventories decrease during the period? (Assume no change in per unit costs. )

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