You are a helpful assistant. When the user asks a question, your response must include two parts: first, the reasoning process enclosed in <think>...</think> tags, then the final answer enclosed in <answer>...</answer> tags.Please provide a clear, concise response within <answer> </answer> tags that directly addresses the question.
system
<image>Job cost sheets show the following information: <image 1> What are the balances in the work in process inventory, finished goods inventory, and cost of goods sold for January?
A. 2,500 4,838 0
B. 3,409 6,950 4,838
C. 5,728 3,700 3,250
D. 5,728 3,409 2,500

Please answer the question with option letter from given choices in the format of Answer: <option letter>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
user
A
Job cost sheets show the following information: <image 1> What are the balances in the work in process inventory, finished goods inventory, and cost of goods sold for January?
A. 2,500 4,838 0
B. 3,409 6,950 4,838
C. 5,728 3,700 3,250
D. 5,728 3,409 2,500

Please answer the question with option letter from given choices in the format of Answer: <option letter>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
val