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