Which of the following is not part of the sales activity in the flow of manufacturing activities?

A) Beginning Finished Goods Inventory.
B) Cost of Goods Manufactured.
C) Total Finished Goods available for sale.
D) Ending Work in Process Inventory.
E) Cost of Goods Sold.

Ending Work in Process Inventory is part of the production process, not the sales activity. The other options are all related to the sales activity in the flow of manufacturing activities. Beginning Finished Goods Inventory represents the amount of inventory available for sale at the start of the period, Cost of Goods Manufactured is the cost of goods produced during the period, Total Finished Goods available for sale represents the sum of beginning inventory and goods produced during the period, and Cost of Goods Sold represents the cost of goods sold during the period.