The WIP balance on production orders, that have been reported as finished, will end up being the total amount of the variances that will be booked when the production order is ended. Ideally a user would see this amount prior to ending the production orders so that any needed corrections could be done prior to ending. The business case would be a user has a filtered view of all production orders in reported as finished status: and prior to ending them could sort by the WIP value in descending order to see which production orders need research. It is simply not feasible to pull up each production order and select the WIP valuation individually. In a standard cost situation, reporting a finished quantity will book inventory at standard and remove WIP at that same amount. So, any value remaining in WIP prior to ending the production order will end up being booked as variance. Seeing this amount ahead of time can point out errors in reporting, bad standards etc.