The correct answer is B. Work in process inventory.
Work in process inventory is a type of inventory that consists of partially worked goods or work in progress. It is the inventory that is in the process of being manufactured. It is the value of the materials and labor that have been used to produce a product but that are not yet complete.
Direct materials inventory is the inventory of materials that are directly used in the production of a product. These materials are typically the main components of a product, such as the metal in a car or the plastic in a toy.
Finished goods inventory is the inventory of products that are complete and ready to be sold. These products are typically stored in a warehouse until they are sold to customers.
Indirect material inventory is the inventory of materials that are not directly used in the production of a product. These materials are typically used to support the production process, such as lubricants or cleaning supplies.