Which of the following statements is true about the raw materials inventory?

a.It consists of the costs of the direct and indirect materials that have not yet entered the manufacturing process.

b.It consists of the costs of the direct and indirect materials that have already entered the manufacturing process.

c.It consists of indirect materials costs that have entered the manufacturing process but are associated with products that have not been completed.

d.It consists of direct materials costs that have entered the manufacturing process but are associated with products that have not been completed.