12. Products and their costs flow through a production facility in the following order: a. Finished goods, work-in-process, cost of goods sold b. Raw materials, work-in-process, finished goods, cost of goods sold c. Work-in-process, raw materials, cost of goods sold, finished goods d. Raw materials, finished goods, work-in-process, cost of goods sold

11. Sunnybrook Orange Groves processes a variety of fresh juices. The company has the following expenses for July Depreciation expense on bottling machines Glass juice bottles Commissions for salespeople Salaries of nutrition researchers Costs of maintaining website used for customer orders Wages of factory workers Freshness seals/caps for iuice bottles Reconfiguring the factory layout Customer help line Costs of refrigerated trucks used to deliver juice $ 63,000 S 54,000 $ 27,000 $ 89,000 $ 4,000 S 75,000 $ 3,000 $102,000 $ 2,000 S 17,000 What is the total cost for the production category of the value chain? a. $436,000 b. 54,000 c. $195,000 d. $293,000