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NIST has published FIPS PUB 186, which is known as the ___________.
Manufacturing Overhead
Indirect factory-related costs that are incurred when a product is manufactured, including costs such as depreciation, utilities, and salaries for supervisors.
Manufacturing Inventories
Items held by a company for processing into finished goods, including raw materials, work-in-progress, and finished goods.
Work-In-Process
Partially finished goods that are still in the process of production, representing an inventory category on the balance sheet.
Finished Goods
Products that have completed the manufacturing process but have not yet been sold or distributed to customers.
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