The ending inventory in a Work in Process account is ...

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Accounting

The ending inventory in a Work in Process account is

determined by adding the cost in the beginning Work in Process inventory and the costs incurred in the current period and subtracting the cost of goods transferred out of the department.
the average of the costs incurred during each day of the previous periods.
always greater than the costs transferred into the department.
greater than the ending inventory in the previous department.

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