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_____ are neutral.
Department
A specialized functional area within an organization that focuses on a specific aspect of the company's operations.
Total Cost Transferred
The aggregate cost that is moved from one cost center or department to another, often used in the costing of production processes.
Processing Department
A division within a manufacturing facility where a specific type of processing or assembly occurs.
Units Completed
The total number of finished products that a company has manufactured during a specific period.
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