Put an X in the appropriate column next to the inventory item to indicate its most likely classification on the books of a company that manufactures furniture and then sells it in retail company stores.

Classification Raw Material Work in Finished Merchandise Process Goods Inventory ltem Inventory Fabric Lumber Unvarnished tables Chairs on the showroom floor Cushions Decorative knobs Drawers Sofa frames Chairs in the plant warehouse Chairs in the retail storeroom