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Andrew tends to view the behavior of others in gross units, whereas Angela tends to break others' behavior down into fine units. Angela is more likely than Andrew to
Work in Process
Items in various stages of completion in the production process, not yet finalized as finished goods.
Finished Goods
Items that have finished being made and are available for purchase.
Manufacturing Overhead
All manufacturing costs other than direct materials and direct labor, including maintenance, utilities, and depreciation.
Work in Process
Work in process (WIP) refers to partially finished goods that are still in the production process, representing a component of inventory valuation in manufacturing and project management.
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