関連ワード:  work in progress in process costing    valuation of work in progress in process costing    what is work in progress wip in process costing    how does the fifo method value work in progress in process costing    what is the method used to value work in progress in process costing    why is the valuation of work in progress important in process costing    what is the primary purpose of valuation of work in progress in process costing    write a note on work in progress and equivalent units in process costing    work in progress process    work in progress work in process