How are the costs incurred post product completions included in item costs if I’m using the accumulated WIP balances provisional completion method?

In process manufacturing, you can report product completions in any operation, and not necessarily in the last operation.

If you're using the accumulated WIP balances logic for calculating provisional completion costs and if you've material and resource costs incurred in operations that occur after the operation where the product is completed, then these costs cannot be included in the provisional completion costs. These costs will be added to the primary product’s cost when the work order is closed and will be reported as a product cost adjustment.