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The optic radiations begin in the
Materials
Materials refer to the supplies and components used in the production of goods or services, a broader category that includes raw materials and any other consumables in the manufacturing process.
Conversion Costs
Combined costs of direct labor and manufacturing overheads, representing expenses required to convert raw materials into finished goods.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed goods in process costing environments, treating them as if they were whole units.
Process Costing
An accounting method used to allocate costs to units of product in continuous, homogeneous production processes.
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