JT Engineering makes widgets. Widgets first go through Smelting and tnew will this process modification impact JT$\text{'}$s manufacturing costs polishing step, electing to sell unpolished widgets to its customers. How will this process modification inpact and flow of costs?

It will decrease manufacturing costs and eliminate the need for a Work in Process$-$Polishing account.

It will increase manufacturing costs and eliminate the need for a Work in Process$-$Polishing account.

It will decrease manufacturing costs and eliminate the need for Work in Process accounts.

It will increase manufacturing costs and eliminate the need for Work in Process accounts.