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Incident light striking a rough surface is diffused.
Processing Department
A processing department is a specific division or section within a manufacturing facility where a distinct stage of production is completed, often part of a sequential process in producing a finished good.
Completed
refers to goods or products that have undergone all stages of production and are ready for sale or distribution.
Weighted-Average Method
A cost accounting method that values inventory based on the average cost of goods available for sale during the period.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed goods, converting them into the number of completed units they represent.
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