Ma garrison  C3 job-order costing:cost flows and external reporting
raw materials include any materials that go into the final product
work in process cosists of units of product that are only partially complete and require further work before they are ready for sale to the customer
finished goods consists of completed units of product that have not yet been sold to customers

cost of goods manufactured includes the manufacturing costs associated with units of product that were finished during the period

the manufacturing overhead account operates as a clearing account

actual overhead costs are not charged to jobs,  they do not appear on the job cost sheet nor do they appear in the work in process account