Examlex
The most extensive type of history is:
Equivalent Units
A concept in cost accounting used to apportion costs to partially completed goods, calculated by considering the work done on them as equivalent to a certain number of fully completed units.
Materials Entered
This term refers to the recording or entry of raw materials into the production process or inventory system.
Units Started
The number of items or products that a manufacturing process has begun producing during a specific period.
Ending Work
The value of work that remains incomplete at the end of an accounting period, often referred to in calculating work in process.
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