Inventory NRV$.$ Completion costs are the additional expenses incurred to bring a product to its final state and ready for sale.

Explanation:

These costs include direct labor, materials, and other overhead costs necessary to complete the production process. They are not however part of the cost of the inventory itself.

Question:

So these costs necessary to complete the production process are not costs of production of the inventory itself, right $($manufacturing process $-$ its Direct labor$/$direct materials$/$manufacturing overhead used to make the inventory item$)?$

These costs include direct labor, materials, and other overhead costs necessary to complete the production process. Provide some examples of these costs necessary to complete the production process.

What is meant by "complete the production process?"

Isn't direct labor$/$direct materials$/$and manufacturing overhead $($indirect costs$)$ considered part of the inventory's production costs?