What is the normal balance for Inventory Work-in-process?

The normal balance for Inventory Work-in-Process (WIP) is a debit balance. This is because WIP represents the costs incurred for products that are in the production process but not yet completed. As costs are added to WIP, such as direct materials, labor, and overhead, the debit balance reflects the total investment in these partially finished goods. When the products are completed, the costs are transferred to Finished Goods Inventory, reducing the WIP balance.