Listed Below Are 5 Terms Followed by a List of Phrases

Listed below are 5 terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Work-in-process

A) Most recent purchases will be included in ending inventory.
B) 1 - (Cost of goods sold Net sales) .
C) Purchase discounts not taken are included in inventory.
D) Products that are not yet complete.
E) Purchase discounts not taken are considered interest expense.