Which of the following statements is true? If the balance in finished goods inventory decreases during the year, then cost of goods sold equals the cost of goods manufactured minus the decrease in finished goods inventory. If the balance in raw materials inventory increases during the year, then the raw materials used equals the raw materials purchased plus the increase in raw materials inventory. If the balance in work in process inventory decreases during the year, then cost of goods manufactured equals the total manufacturing costs added plus the decrease in work in process inventory. If the balance in finished goods inventory increases during the year, then cost of goods sold equals the cost of goods manufactured plus the increase in finished goods inventory. None of the above statements is true