JT Engineering makes widgets. Widgets first go through Smelting and then go through Polishing. JT has decided to do away with the polishing step, electing to sell unpolished widgets to its customers. How will this process modification impact JT's manufacturing costs and flow of costs? It will increase manufacturing costs and eliminate the need for Work in Process accounts. it will decrease manufacturing costs and eliminate the need for Work in Process accounts. it will decrease manufacturing costs and eliminate the need for a Work in Process-Polishing account. It will increase manufacturing costs and eliminate the need for a Work in Process-Polishing account.