Three inventory categories are reported on a manufacturing companys balance sheet: (a)Work-in-Process (b) Raw Materials, and (c) Finished Goods. What is the usual order in which these inventory items are reported on the balance sheet?

A. (b)(c)(a)

B. (c)(b)(a)

C. (a)(b)(c)

D. (b)(a)(c)

E. None of the above