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Find an equation of the line.
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Direct Materials Budget
An estimation of the quantity and cost of direct materials necessary for production, matching the production budget.
Beginning Inventory
The value of goods available for sale at the start of an accounting period.
Production Needs
The requirements necessary to manufacture products, including materials, labor, and machinery.
Ending Inventory
The value of goods available for sale at the end of an accounting period, calculated as the sum of beginning inventory plus purchases minus cost of goods sold.
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