Inventory includes materials or semifinished goods that have had some work done on them but are not completed. a. work-in-process
b. finished-goods
c. mro suppliers
d. pipeline/in-transit
e. raw material and semifinished items

The answer is a. Work-in-process

Explanation:

b. Finished-goods is not right because the description mentioned raw material and semifinished goods.

c and d is not right because the concepts do not describe types of inventory themselves

e is not right because the Raw material account only accounts for raw material itself, that is, raw material without any further processing.

a. is correct because work-in-process is an account used to record the inventories that has been partially processed toward finished goods for the final providing of goods and services to the market.

So a is the correct choice.

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