Examlex
A histogram can have gaps between the bars,whereas bar charts cannot have gaps.
Cost Per Equivalent Unit
A calculation used in process costing that assigns a cost to partially completed units, making them equivalent to fully completed units for inventory valuation.
Finished Goods Inventory
Products that have completed the manufacturing process but have not yet been sold or distributed to customers.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of production costs.
Equivalent Units
A concept used in cost accounting to convert partially completed goods into a number of fully completed units for inventory valuation.
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