How are manufacturing costs treated in process costing?

Hello there!

The manufacturing costs always follow the physical movement of the product

Manufacturing costs include the cost of the raw materials, the workers' wages, consumables like water and lubricants, machine depreciation, factory expenses... All costs necessary to get a finished product from raw materials. 

Depending on the physical movement of the product, the costs will change, because there will be different costs associated with consumables or specific machinery.