Answer :
The correct option is (d), Finished goods.
Cushions that Classic Rockers purchases to be sold with their rockers or individually are considered finished goods. These are products that have completed the manufacturing process and are ready to be sold to consumers.
The question asks what type of goods cushions are when Classic Rockers purchases them to be sold either with their rockers or individually. Finished goods are products that have completed the manufacturing process but have not yet been sold to consumers. In this case, the cushions are fully made, ready for sale, and thus fall under the category of finished goods.
