As production takes place all manufacturing costs are added

As production takes place, all manufacturing costs are added to the:

Work-in-Process Inventory account.

Manufacturing-Overhead Inventory account.

Cost-of-Goods-Sold account.

Finished-Goods Inventory account.

Production Labor account.

Solution

As production takes place, all manufacturing costs (direct material, direct labour and manufacturing overhead) are added to the work in process inventory account.

so answer is a) Work in process inventory account