JT Engineering makoss widgets. Widgets first go through Smelting and then go through Polishing. JThav deciged to do away with the

polishing step, electing to soli uroolished widgets to its customers. How will this process modification impact J$\text{'}$s manufacturing costs

and flow of costs?

It will increase manifacturing costs and elimenate the need for workin procoss accocents

It wil decrease manufacturing costs and eliminate the need for work in grocess scoounts.

It well decrekemanktacturing conts and eliminate the need for a Work in Proctss$-$Polishing account.

It wilincrease mamulacturing costs and eliminate the need for a work in Process$-$Pelishing account.