Which of the Following Is True in a Job-Order Costing

Which of the following is true in a job-order costing system?

A) Cost of goods sold will include the costs of all jobs that have been completed during the accounting period.
B) Work in Process Inventory will include the cost of all jobs that are currently completed and ready to deliver to customers.
C) Finished Goods Inventory will include the cost of all jobs that are completed but not yet shipped and sold.
D) Raw Materials Inventory will include the cost of jobs that have been started but are not yet completed.