Which of the following statements about an auto manufacturer's inventory is not correct?

Multiple Choice

• Tires, batteries, glass, paint, headlamp bulbs, and electric wiring would be included in raw materials inventory.

• Incomplete cars that are still being processed would be included in work in process inventory.

• Finished cars ready to be shipped to dealers would be included in finished goods inventory.

• Cars that have been sold to dealers would be included in finished goods inventory.