Regarding the flow of costs through the inventory​ accounts, which of the following statements is​ incorrect? A. The costs flow from Raw Materials Inventory to​ Work-in-Process Inventory to Finished Goods Inventory. B. The format for computing the amount​ used, manufactured, or sold is the same for all three inventory accounts. C. The final amount at each stage is added at the beginning of the next stage. D. Purchases of raw material and freight in are debited to the​ Work-in-Process Inventory account.