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In the binary32 format, the leading sign bit applies to the exponent, not the mantissa.
Finished Goods Inventory
Items that have completed the manufacturing process and are ready for sale to customers.
Work in Process Inventory
The value of materials, labor, and overhead costs in products that have been started but are not yet completed in the manufacturing process.
Raw Materials Inventory
The stock of unprocessed materials waiting to be used in the manufacturing process.
Underapplied Overhead
The situation where the allocated manufacturing overhead cost is less than the actual overhead incurred.
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