Owex then goes through Process 2 to become dyber or Process 3 to become mulon. For both processes, all of the owex is added at the start. Then for Process 2, half of the remaining raw materials are added at the start and the other half when the process is 80% complete while with Process 3, all of the remaining materials are added half-way through the process. Dear Management Accountant, I have compiled all of the production information I have for the past month, it is outlined below. Opening WIP 400 units, 90% completed Production runs started 3 Completed units Closing WIP Machine hours 1,360 480 units, 60% completed 500 For the staff who work on Process 2, Austin and Nash provide indirect labour and the rest provide direct. Regards, Supervisor, Process 2. Dear Management Accountant, I have compiled all of the production information I have for the past month, it is outlined below. Opening WIP 400 units, 25% completed Production runs started 3 Completed units Closing WIP Machine hours 1,040 320 units, 60% completed 300 For the staff who work on Process 3, Kind and Newman provide indirect labour and the rest provide direct. Regards, Supervisor, Process 3.