Examine the following structure. 
Which of the following correctly characterizes this structure?
Definitions:
Weighted Average Method
A method of calculating the average cost of inventory goods by weighting the cost of each item according to its proportion in the total inventory.
Conversion Costs
The costs incurred to convert raw materials into finished products, typically including labor and overhead expenses.
Work In Process
Inventory that includes goods partially through the production process but not yet completed.
Weighted Average
A calculation that takes into account the varying significance of different data points, more heavily influencing the average with more important or larger values.
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