At the End of a Manufacturing Company's Accounting Period, Work-In-Process

At the end of a manufacturing company's accounting period, Work-in-Process is generally

A) zero because all units are in finished goods inventory.
B) the product costs incurred for units not yet transferred to finished goods inventory.
C) an amount which includes all raw materials purchased but not yet sold as finished goods.
D) all product and period costs for units not yet completed.
E) none of the above