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Identify the item below that would be classified as an agent by the REA data model.
T-Accounts
A tool used in accounting to represent a general ledger account, summarizing debit and credit transactions.
Cost Of Goods Manufactured
The total cost incurred by a company to produce goods in a certain period, including costs associated with materials, labor, and overhead.
T-Accounts
A graphical representation of a ledger account, used in accounting to show the effects of transactions on individual accounts.
Work In Process
Partially finished goods that are still in the production process, representing a component of inventory costs on the balance sheet.
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