Figure 11-1 
-Refer to Figure 11-1. A mathematical theorem is an example of general knowledge. In which of the boxes - A, B, C, or D - does a mathematical theorem belong?
Definitions:
Finished Goods
Inventory that has been fully processed and is ready to be offered to purchasers.
Underapplied Manufacturing Overhead
Occurs when the allocated manufacturing overhead costs are less than the actual overhead costs incurred, leading to a shortfall that needs to be adjusted.
Overapplied Manufacturing Overhead
A situation where the allocated manufacturing overhead costs exceed the actual overhead costs incurred; this leads to an adjustment in cost accounting records.
Work in Process
Goods in various stages of completion throughout the factory, not yet ready for sale, comprising direct labor, material, and manufacturing overhead.
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