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The irradiation of food to destroy bacteria is an increasingly common practice. In order to determine which one of two methods of irradiation is best, a scientist took a random sample of 100 one-kilogram packages of minced meat and subjected 50 of them to irradiation method 1 and the remaining 50 to irradiation method 2. The bacteria counts were measured and the following statistics were computed. The scientist noted that the data were normally distributed. Estimate with 95% confidence the difference in the mean bacteria counts between method 1 and method 2.
Process Costing
An accounting methodology used for homogenous products, where costs are accumulated to produce an average cost per unit across the entire production process.
Assembly Department
A section within a manufacturing facility where components are assembled into final products.
Equivalent Units
A term used in cost accounting to express the amount of work done on partially finished goods in terms of fully completed units.
Work In Process
Inventory that includes items that are in the process of being manufactured but are not yet finished goods.
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