For a manufacturing business, products that are in the process of being manufactured are referred to as work in process inventory direct materials inventory finished goods inventory supplies inventory 11 points Which of the following would most likely use a process cost system? helicopter manufacturer lumber mill wedding photographer honte builder 12 2 points Using multiple department factory overhead rates instead of a single plantwide factory overhead rate ' results in distorted product costs applies overhead costs to all departments equally is simpler and less expensive to compute than a plantwide rate results in more accurate product costs