In a process costing system, manufacturing costs flow in which of the following sequences?

Multiple choice question.

$(1)$ through multiple Work in Process Inventories; $(2)$ to multiple Finished Goods Inventories; and $(3)$ to Cost of Goods Sold

$(1)$ through multiple Work in Process Inventories; $(2)$ to Finished Goods Inventory; and $(3)$ to Cost of Goods Sold

$(1)$ through multiple Work in Process Inventories; $(2)$ to multiple Finished Goods Inventories; and $(3)$ to multiple Cost of Goods Sold accounts

$(1)$ through a single Work in Process Inventory; $(2)$ to Finished Goods Inventory; and $(3)$ to Cost of Goods Sold