The order of cost flow through the accounts in a manufacturing firm is:

Raw Materials, Work$-$in$-$Process, Cost of Goods Sold, Finished Goods

Raw Materials, Finished Goods, Work$-$in$-$Process, Cost of Goods Sold

Raw Materials, Work$-$in$-$Process, Finished Goods, Cost of Goods Sold

Work$-$in$-$Process, Raw Materials, Finished Goods, Cost of Goods Sold