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Inventory Costs
Expenses associated with ordering, storing, and managing inventory, including cost of goods sold, storage, and insurance.
Finished Goods
Rephrased: Completed production items that are ready for sale but haven't yet been sold, reflecting a key category of inventory for manufacturers.
Weighted-Average Method
An inventory costing method that assigns the same average cost to all units available for sale, calculated as the total cost of goods divided by the total number of units available.
Equivalent Units
A concept used in cost accounting to represent the partial completion of goods in production, expressed in terms of fully completed units.
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