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The maria of the moon
Conversion Costs
refer to the combined costs of direct labor and manufacturing overhead incurred to convert raw materials into finished products.
Production Data
Information related to the manufacturing process, including quantities produced, machine hours used, and raw materials consumed.
Equivalent Units
A concept in process costing that converts partially completed units into a number of fully completed units for accounting purposes.
Physical Units
A measure used in cost accounting to quantify units of production or inventory in a tangible, countable form.
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