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Discuss the difference between process-based and network-based structures.
Work in Process Account
An account used in the manufacturing process to track the costs associated with production that is not yet completed, including labor, materials, and overhead.
Ending Balance
The final amount in an account at the end of a period, after all additions and subtractions have been accounted for.
Work in Process Inventory
Represents the value of unfinished goods that are in the process of being manufactured.
Variable Manufacturing Overhead
Costs in manufacturing that vary with the level of production output, such as utilities and commissions.
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