work in process is anything that is used in production materials and production that’s going to be a per work in process mister using LeBron applying it to a product or a job for cost object it will be included work in process and then finished goods clear it is just any goods green jobs that are finished some coming back to the drug materials are not equal to raw materials I said any materials using production are working process so the jerk materials are actually going to be a parts I’ll the working process that’s why it’s different between on drug materials and raw materials raw materials other group which clearly states other and use wildrick materials were actually used and treasonable to a product cost objects