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Work in process is the part of a manufacturer's inventory that is in the production process and has not yet been completed and transferred to the finished goods inventory. Mercer International Inc's work in process for the quarter that ended in Sep. 2014 was $50 Mil.
That part of a manufacturer's inventory that is in the production process and has not yet been completed and transferred to the finished goods inventory. This account contains the cost of the direct material, direct labor, and factory overhead placed into the products on the factory floor. A manufacturer must disclose in its financial statements the cost of its work-in-process as well as the cost of finished goods and materials on hand.
Mercer International Inc Annual Data
Mercer International Inc Quarterly Data