Examlex
A five-year-old who has a Stanford-Binet IQ score of 116 is more intelligent than an eight-year-old who also scores 116.
Year Ended
The conclusion of a 12-month accounting period, at which financial statements are prepared to summarize the year's transactions.
Direct Materials Used
The cost of raw materials that are directly involved in the production of goods.
Raw Materials
The basic materials and components required at the start of the production process to manufacture goods.
Total Manufacturing Costs
The sum of all costs directly associated with the production of goods, including raw materials, direct labor, and manufacturing overhead.
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