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


B

Business

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