question_answer

Match the following

List I		List II
A.	Finished goods	1.	Are in the process of production
B.	Work -in-progress	2.	To be consumed in the production process
C.	Raw material	3.	Held for sale in ordinary course of business

Codes

A)          A\[\to \]3, B\[\to \]2, C\[\to \]1 

B)  A\[\to \]3, B\[\to \]1, C\[\to \]2

C)  A\[\to \]2, B\[\to \]3, C\[\to \]1

D)  A\[\to \]2, B\[\to \]1, C\[\to \]3