A Company's Cost Accountant Periodically Reconciles Job Cost Sheets to the Work-In-Process

A company's cost accountant periodically reconciles job cost sheets to the work-in-process inventory accounts.This reconciliation is most likely performed to provide assurance that

A) Recorded production transactions are valid and documented.
B) Valid production transactions are recorded and none omitted.
C) Production accounting and posting is complete.
D) Production transactions are recorded in the proper period.