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Hildegard Peplau developed the first master's program focused on the advanced training of psychiatric clinical nurse specialists (CNSs) in:
Direct Materials
Direct materials are the raw materials that are directly incorporated into a finished product and are a significant portion of the total production cost.
Equivalent Unit
A measure used in cost accounting to represent a portion of a product's costs when it is partially completed.
Finished Goods Inventory
The stock of completed products ready for sale at the end of an accounting period.
Cost of Goods Manufactured
The total production cost of goods completed during a specific period, including materials, labor, and overhead costs.
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