Which of the following is true of Finished Goods Inventory? OA. B. C. D. Finished Goods Inventory is an account used by a manufacturer and includes completed goods that have not yet been sold. Finished Goods Inventory is an account used by a merchandiser and includes completed goods that have not yet been sold. 130% Finished Goods Inventory is an account used by service companies in lieu of raw materials inventory. Finished Goods Inventory is an account used by a manufacturer in lieu of raw materials inventory.