5. 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