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Solve the system of equations by the elimination method.
-3x - 5y = 2 18x - 30y = 12
Weighted-Average
A calculation that takes into account the varying degrees of importance of the numbers in a data set, often used in inventory valuation.
Equivalent Units
A concept in process costing that converts partially completed units into a number of fully completed equivalent units.
Conversion Costs
Costs incurred to convert raw materials into finished products, which include direct labor and manufacturing overhead.
Cost Reconciliation
The process of analyzing and adjusting the differences between the recorded costs and the actual costs.
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