Using These Abbreviations--DL = Direct Labor, MO = Manufacturing Overhead

Multiple Choice

Using these abbreviations--DL = Direct Labor, MO = Manufacturing Overhead, DM = Direct Materials, WIP = Work-in-Process, FG = Finished Goods, COGS = Cost of Goods Sold--how would you represent the flow of manufacturing costs through the accounts? (Use + to mean "add to" and → to mean "is transferred to.")

A) DL + MO → WIP → DM → COGS
B) DM + DL + MO → WIP → FG → COGS
C) WIP → FG → COGS
D) DM + DL → WIP + MO → FG → COGS
E) none of the above