Work in process inventories are composed of:

A) direct materials.
B) direct labour.
C) manufacturing overhead.
D) All of the given answers

Work In Process Inventories

Goods that are in the production process but are not yet completed, representing a stage between raw materials and finished goods.

Direct Materials

Raw materials that are directly traceable to the manufacturing of a specific product and considered a variable cost.

Direct Labour

The labor costs that are directly attributable to the production of goods or services.