The primary reason that Lean Manufacturing (JIT) accounting combined the Raw Materials Inventory a) and Work In Process Inventory accounts into Raw and In Process Inventory: b) c) An example of Lean Manufacturing (JIT) directly tracing overhead to a product: A primary reason that the Conversion Cost account can be used in Lean Manufacturing (JIT) accounting: The time that elapses between starting a unit of product into the beginning of a process and d) completing the unit of product. Lead Time Amount of time it takes to calibrate machinery and ready the line for production. e) f) Pull Manufacturing is best described as