Goods that are partially completed by a manufacturer are a. work in process inventory b. materials inventory c. merchandise inventory d. finished goods inventory

a. work in process inventory

Explanation:

In Business, an inventory is a term used to describe a list of finished goods, goods still in the production line and raw materials that would be used for the manufacturing of more goods in a bid to meet the unending consumer demands.

Simply stated, an inventory can be classified into three (3) main categories; finished goods, work in progress, and raw materials.

An inventory is recorded as a current asset on the balance sheet because it's primarily the most important source of revenue for a business entity.

Also, the three (3) main cost concept associated with an inventory are;

1. First In First Out (FIFO).

2. Last In First Out (LIFO).

3. Weighted average cost.

Goods that are partially completed by a manufacturer are work in process (WIP) inventory.

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