Examlex
The transport of the assimilate stream in the phloem is called translocation.
Conversion Costs
The aggregate expenditure on direct labor and manufacturing overhead necessary for converting raw materials into final products.
Equivalent Units
Represents a calculation in process costing that converts partially completed units into a number of fully equivalent units.
Weighted-Average Method
An inventory valuation method that calculates the cost of goods sold and ending inventory based on the average cost of all units available for sale during the period.
Cost Per Equivalent Unit
A calculation used in process costing, dividing total production costs by the number of units produced, accounting for partially completed units.
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