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Amino groups are ortho/para directing substituents in SEAr reactions.
Conversion Costs
Expenses incurred in the process of converting raw materials into finished products, typically including labor and overhead.
Processing Department
An organizational unit where work is performed on a product and where materials, labor, or overhead costs are added to the product.
Work in Process Account
An account that tracks the costs of unfinished goods in the manufacturing process at any given time.
Process Costing
This is an accounting methodology used to allocate costs to units of product in industries where the production process is continuous and homogenous.
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