The purpose of work-in-process inventory is to ensure that machine failures and work stoppages in one operation do not affect other operations.

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Work-in-process inventory serves as a buffer between different operations or stages of a production process, ensuring that if one operation experiences delays or breakdowns, other operations can continue to function without being impacted. This helps to maintain a smooth flow of work throughout the production process and reduces the risk of bottlenecks or disruptions.

The Purpose of Work-In-Process Inventory Is to Ensure That Machine