__________ are the goods which have been committed to production but the finished goods have not yet been produceda.WIPb.raw materialsc.toolsd.spare parts

The correct answer is a. WIP (Work In Progress).

Work In Progress refers to goods that are in the process of being manufactured but have not yet been completed. This includes all materials that are in the production process, incurred labor costs, and overhead costs up until the product is finished and ready for sale.

In contrast, raw materials are the basic materials that are used in manufacturing, tools are the instruments used to make products, and spare parts are components that can be used to replace damaged or worn parts of a finished product. Thus, WIP specifically represents the transitional phase of production where the goods are partially completed.