The correct answer is d: Cost of Production.

Financial statements of a company typically include the following:

1. Balance Sheet: This statement provides a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and shareholders' equity. Key elements include:

- Assets: What the company owns
- Liabilities: What the company owes
- Shareholders' Equity: The owners' claim on the company's assets

2. Income Statement: This statement shows a company's performance over a specific period, usually a year or a quarter. It lists the company's revenues and expenses, resulting in net income or loss. Key elements include:

- Total Sales: The total revenue generated by the company during the period
- Total Profit & Loss: The net income or loss resulting from the company's operations
- Expenses: The costs incurred by the company in generating its revenues

3. Statement of Cash Flows: This statement provides information about a company's cash inflows and outflows during a specific period. It helps investors understand how a company generates and uses its cash. Key elements include:

- Operating Activities: Cash generated from the company's core operations
- Investing Activities: Cash used for investing in long-term assets or other companies
- Financing Activities: Cash generated from or used for financing activities, such as issuing stocks or paying dividends

4. Statement of Changes in Equity: This statement shows the changes in the company's equity during a specific period. It includes changes resulting from issuing new shares, paying dividends, and changes in retained earnings due to net income or loss.

Cost of Production is not directly available in the financial statements of a company. It is an internal metric used by management to assess the efficiency and profitability of the company's operations. However, you can calculate the cost of goods sold (COGS) using the income statement, which represents the direct costs associated with producing the goods or services sold by the company. This includes costs related to materials, labor, and manufacturing overhead. The cost of production is a broader term and may include additional costs beyond the COGS.