<prompt> Translate the following text to EnglishGharama zilizokadiriwa, badala ya gharama halisi, wakati mwingine ni msingi wa mikopo kwa akaunti za kazi katika mchakato na debits kwa hesabu ya bidhaa zilizokamilika.  <response>: Estimated costs, rather than actual costs, are sometimes the basis for credits to work-in-process accounts and debits to finished goods inventory. 