For Levi Strauss' Jean-Making Operation, Rolls of Denim Are Considered

For Levi Strauss' jean-making operation, rolls of denim are considered ________, while cut-but-not-yet-sewn jeans are considered ________.

A) work-in-process inventory; raw materials inventory
B) short-term capital; long-term capital
C) capital stock; supplies
D) raw materials inventory; work-in-process inventory
E) short-term credit; long-term credit