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Funeral and memorial practices in the United States have been criticized for being:
Conversion
The process of changing raw materials into finished goods, or the conversion of currencies, data, or resources from one form to another.
Equivalent Units
A principle applied in process costing that transforms units of incomplete production into an equivalent number of units as if they were fully completed.
Weighted-average
A calculation that takes into account the varying degrees of importance of the numbers in a data set, assigning weights to each number before averaging.
Materials
Raw inputs or supplies that are converted into finished goods through the manufacturing process.
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