[Solved] Why is it difficult to view low-surface-brightness objects, such as the Andromeda Galaxy, with the naked eye? Does the view improve with the use of a telescope? What is needed to get a bright, clear view of the Andromeda Galaxy, as commonly seen in pictures? Work in Process Inventory: Goods partially completed during the manufacturing process, not yet ready for sale. Materials Ledger Cards: Records used to track the quantities and costs of materials on hand in inventory through receipts, issuances, and balances. Perpetual Records: Inventory management records that are continuously updated to reflect sales, purchases, and inventory levels in real time. Issued For Use: Refers to materials or goods that have been distributed for use in production or operations.