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A defendant is guilty of recklessness when:
Ending Work in Process Inventory
The value of goods that are partially completed at the end of an accounting period, which have not yet been transferred to finished goods inventory.
Units Transferred Out
The total quantity of items that have completed the production process and are moved out of the work-in-process stage.
Process Costing System
An accounting method used when identical products are mass-produced, assigning costs to units of product based on the process they undergo.
Overhead Allocated
The process of distributing overhead costs to specific products, services, or departments based on a predetermined rate or method.
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