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Find the slope of the line.
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Conversion Cost
The combined costs of direct labor and manufacturing overhead involved in transforming materials into finished goods.
Prime Cost
The sum of direct materials and direct labor costs in the production of goods, excluding overhead expenses.
Inventoriable Cost
Direct costs associated with the production of goods, including materials and labor, that are capitalized as inventory on the balance sheet until sold.
Period Cost
Expenses that are not directly tied to the production process and are charged to the accounting period in which they occur, like selling and administrative expenses.
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