Which of the following is the correct order of the flow of costs through the accounts in a job order costing system?
A. Cost of goods sold, job cost record, work in process inventory, finished goods inventory
B. Work in process inventory, job cost record, finished goods inventory, cost of goods sold
C. Job cost record, work in process inventory, finished goods inventory, cost of goods sold
D. Work in process inventory, job cost record, finished goods inventory, cost of goods sold
Answer: C