In what order do direct material costs move through a company's accounts, from purchase to sale? a)

Question:

In what order do direct material costs move through a company's accounts, from purchase to sale?
a) Raw Materials > Manufacturing Overhead > Work in Process > Finished Goods > Cost of Goods Sold
b) Manufacturing Overhead > Work in Process > Finished Goods > Cost of Goods Sold
c) Manufacturing Overhead > Raw Materials > Work in Process > Finished Goods
d) Raw Materials > Work in Process > Finished Goods > Cost of Goods Sold