The footnotes to the 2008 financial statements of Intel Corporation contained the following information (dollars in millions):

2008

2007

Raw material

$608

$507

Work in process

1,577

1,460

Finished goods

1,559

1,403

$3,744

$3,370

Is Intel a retailer or a manufacturer? What dollar amount appeared in the inventory account on the 2008 balance sheet? Provide several examples of the kinds of costs included in work in process and finished goods.