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You Need to Empty a Person's Ashtray

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You need to empty a person's ashtray.Which is correct?

Understand the major categories of quality cost and their impacts.
Grasp different quality control tools and techniques used in improving processes.
Recognize the significance of statistical process control (SPC) and its role in quality management.
Comprehend the principle and purpose of service quality evaluation.

Definitions:

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.

Work in Process Inventories

Goods that are in the process of being manufactured but are not yet completed, representing a stage between raw materials and finished goods.

Standard Cost System

A cost accounting method that assigns expected costs to each unit of product to help managers assess actual performance.

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