Complete the following paragraph. The costs of materials not yet put into production are included in ___________. The costs associated with products that are not yet complete are included in ___________. The costs associated with products that are complete and ready to sell are included in ___________. When goods are sold, their costs are transferred to a ___________.

a. raw materials inventory; work-in-process inventory; finished goods inventory; cost of goods sold account

b. planned expenditures account; work-in-process inventory; manufactured goods; sold goods account

c. planned expenditures account; work-in-process inventory; goods for sale inventory; cost of goods sold account

d. non-manufactured goods; semi-manufactured goods; manufactured goods; sold goods account