Examlex
"Conversational quality" in a speech means that the speaker talks the same as she or he would in ordinary conversation.
Conversion Costs
Conversion Costs are expenses incurred during the transformation of raw materials into finished goods, specifically including manufacturing labor and overhead.
Factory Overhead
Indirect costs related to the manufacturing process, such as utilities, maintenance, and manager salaries that cannot be directly attributed to the production of specific goods.
Equivalent Units
Equivalent units are a concept in cost accounting used to express the amount of work done during a period in terms of fully completed units of output, facilitating the calculation of cost per unit.
Job Order
A work authorization for a specific task or project, often including details such as materials, labor, and overhead costs.
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