What Is the Correct Order in Which the Flow of Costs

Multiple Choice

What is the correct order in which the flow of costs in a manufacturing organisation occurs?
I. Transfer finished goods to stock of finished goods
II. Purchase stocks of raw materials
III. Transfer finished goods to cost of sales
IV. Charge raw materials, direct labour and factory overhead to work in process

A) I, III, IV, II
B) II, IV, I, III
C) II, IV, III, I
D) II, I, III, IV