Which of the following would be a proper flow of costs in a job order costing system?

A. Work in Process - Finished Goods - Manufacturing Costs - Cost of Goods Sold

B. Manufacturing Costs - Work in Process - Finished Goods - Cost of Goods Sold

C. Finished Goods - Manufacturing Costs - Work in Process - Cost of Goods Sold

B. Cost of Goods Sold - Finished Goods - Work in Process - Manufacturing Costs