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How Are Atoms Excited, and Why Do They Become De-Excited

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How are atoms excited, and why do they become de-excited?


Definitions:

Work in Process

Inventory that includes goods partially completed but not yet ready for sale, representing costs of direct labor, materials, and overhead.

Equivalent Units

A term used in cost accounting to express the amount of work done during a period in terms of complete units of output.

First-in

A method used in inventory valuation where the first goods purchased are the first ones to be used or sold.

Materials

Raw inputs used in the manufacturing of products or goods, part of the direct costs in production.

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