When should variances be allocated to Work in Process, Finished Goods, and Cost of Goods Sold rather

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When should variances be allocated to Work in Process, Finished Goods, and Cost of Goods Sold rather than just charged to Cost of Goods Sold at the end of the period?
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Principles of Cost Accounting

ISBN: 978-1305087408

17th edition

Authors: Edward J. Vanderbeck, Maria Mitchell

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