To ensure that work orders for the previous month are closed with the correct costs, the Production Supervisor must:
Include all costs and variances in the work orders before closing them. This ensures that the work orders reflect the true cost of production, including any deviations from the expected costs. However, if there are work orders that are still in progress or expected to receive updates (such as material or labor transactions), those work orders should not be closed until all costs are finalized.
Incorrect options:
A: Excluding cost variances would result in inaccurate costing.
B: All costs, including variances, must be included before closing.
D: Costs cannot be updated after the work order is closed, so all updates must occur before closing the work order.