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what are the differences between the cost of goods sold sections in a manufacturer s 626177

What are the differences between the cost of goods sold sections in a manufacturer”s and a merchandiser”s income statements?

a. A merchandiser uses Merchandise Inventory and Direct Labor, whereas a manufacturer uses Finished Goods Inventory and Cost of Goods Manufactured.

b. A merchandiser uses Merchandise Inventory and Cost of Goods Available for Sale, whereas a manufacturer uses Finished Goods Inventory and Cost of Goods Available for Sale.

c. A merchandiser uses Work in Process Inventory and Cost of Goods Sold, whereas a manufacturer uses Finished Goods Inventory and Cost of Goods Sold.

d. None of the above.

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