Examlex
In technical writing, the topic sentence usually appears first in the paragraph.
Work in Process Inventory
The account used in manufacturing to track the costs of products that are in the production process but not yet completed.
Overapplied Manufacturing Overhead
A situation where the actual manufacturing overhead costs are less than the overhead assigned to products.
Underapplied Manufacturing Overhead
The condition where the estimated manufacturing overhead costs are less than the actual overhead incurred, resulting in a shortfall that needs to be adjusted.
Finished Goods
Items that are ready after production but still await sale or delivery to consumers.
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