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Work in Process
Goods that are currently being manufactured but have not been finished.
Beginning Work in Process
The inventory of partially finished goods or work in progress at the start of an accounting period.
Units Transferred Out
In process costing, the total units moved from one production process or department to the next during a given period.
Units Started
This term measures the quantity of production units a manufacturing process initiates in a given period, marking the beginning stages of the production cycle.
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