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The figure (not to scale) shows a pV diagram for 1.8 g of helium gas (He) that undergoes the process 1 → 2 → 3. Find the value of V3. The ideal gas constant is R = 8.314 J/mol ∙ K = 0.0821 L ∙ atm/mol ∙ K, and the atomic weight of helium is 4.0 g/mol.
Absorption Costing
A costing method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed manufacturing overhead—in the cost of goods sold.
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs, excluding fixed overhead.
Units Manufactured
The total quantity of products completed and ready for sale or use at the end of an accounting period.
Variable Costing
A costing method where only variable production costs are assigned to inventory and fixed overhead expenses are treated as period costs.
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