Based on this figure, what does cyclic AMP represent? 
Definitions:
Processing Departments
Units or sections in a manufacturing environment where specific processes are completed, contributing to the production of goods.
Conversion Costs
The combined costs of direct labor and manufacturing overheads that are incurred in transforming materials into finished goods.
Weighted-Average Method
A costing method that calculates the cost of goods sold and ending inventory based on the average cost of all units available for sale during a period.
Process Costing
A costing method used in production where costs are assigned to processes and then averaged over all units produced.
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