Examlex
What is an IEP and what is its purpose?
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including both materials and labor costs.
Work in Process
Inventory that includes all materials, labor, and overhead costs for products in the process of production but not yet complete.
Factory Overhead
All indirect costs associated with the production of goods, such as utilities, rent, and maintenance of equipment, that are not directly tied to a specific product.
Finished Goods
Items that have finished the production process and are available for purchase.
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