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The person in shock has the following except
Cost Performance
A measure of the efficiency of budget management, comparing the budgeted cost of work performed with the actual cost.
Factory Overhead
Costs associated with operating a factory that are not directly tied to a specific product or activity, such as maintenance, utilities, and salaries for management.
Work in Process
Work in Process (WIP) inventory includes partially finished goods that are still undergoing the manufacturing process and are not yet ready for sale to customers.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including the cost of the materials and labor directly used to create the product.
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