Aa Aa E 7. Balance sheet for a manufacturing company The inventory of a merchandising company is a single type of cost. However, a manufacturing business reports three types of inventory on its balance sheet: materials inventory, work in process inventory, and finished goods inventory. What is finished goods inventory? O Materials not yet entered into the manufacturing process O Materials, labor, and factory overhead that have entered the manufacturing process but are not yet complete O Completed products that have not yet been sold The balance sheet for a manufacturing business is similar to a balance sheet for a merchandising business. The inventory section is the only part that is different. A partial balance sheet for Diego Manufacturing Company at December 31, 2013, is given here. Additional information is provided in the following chart. $28,000 Materials 69,620 Work in process 68,320 Finished goods Equipment 40,700 Accumulated depreciation 32,700 Accounts payable 22,120 Loan payable 10,960 Complete the current assets section of the balance sheet. Use the selection lists to enter the inventory accounts