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Aggressive children appear to be
Material
The substance or substances from which something is made or can be made, often used in reference to supplies used in manufacturing.
Conversion Costs
Costs incurred to convert raw materials into finished products, typically including labor and overhead expenses.
Equivalent Unit
A measurement used in accounting to express the amount of work done on partially finished goods, converted into the equivalent of fully finished units.
First Department
Represents the initial segment or section in a manufacturing or production process where raw materials begin their transformation.
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