Answer:
after production has been completed.
Explanation:
Backflushing is an accounting tool that is used when the production of a particular product has been completed, it is not utilized in a long production process.
All backflush transaction is completely carried out by a computer to track the various expenses accumulated in producing a product.
Backflush can also be described as an accounting method in which the various costs that were incurred in the production of product are recorded down after the production process.
