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As a rule of style, when writing an if statement you should indent the conditionally-executed statements.
Manufacturing Overhead
Indirect factory-related costs that are incurred when producing a product, such as utilities, depreciation, and salaries of maintenance personnel.
Work in Process
Inventory that includes partially completed goods that are in the process of being manufactured but are not yet finished products.
Finished Goods
Products that have completed the manufacturing process and are ready for sale.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including material and labor expenses.
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