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BPP exam kit – 9a.5:
Why the value of CWIP at the end of the period for job BB15 is not included in the calculation?
“Job number BB15 was completed on the last day of the period” – what is the effect of this statement in the calculation?
Thank you.
If it was completed then there was no work-in-progress at the end of the period. WIP is when something is not completed.
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