Exhibit 21-5 
Refer to Exhibit 21-5. Constant returns to scale are present between
Definitions:
Work in Process Inventory
Work in process inventory consists of partially finished goods that are still in the production process at a given point in time.
Overapplied Overhead
A situation where the overhead allocated to products or services exceeds the actual overhead costs incurred.
Cost Accounting System
A method of accounting for the collection, recording, classification, analysis, and allocation of direct costs, indirect costs, and overheads to cost units and cost centres for budgeting, controlling, and decision making.
General Accounting System
The underlying system and processes used to record, classify, and report on financial transactions and conditions, ensuring accuracy and compliance with regulations.
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