The company has little remaining WIP. The average difference between the actual price of the standard to the WIP is increasing, and the average amount it has little value. The company does not pivot.
The Company's average WIP inventory less the difference between the standard price and the actual price for the WIP increases the average amount of work and it is worth less. I think that is the essence of the company if it does not waste time reconciled to the financial statements.
The company has outstanding WIP less, the average difference between the standard price and the actual price to WIP increase performance and balance are worth less, average Not the essence, the company