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A tariff
Conversion Costs
Costs incurred by a company in the process of converting raw materials into finished goods, typically including labor and overhead.
Transferred Units
Refers to items or inventory that have been moved from one location, department, or stage of processing to another within a company.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of equivalent fully completed units.
Ending Work
The inventory or work-in-process at the end of an accounting period that has not yet been completed.
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