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Transferred Out
Goods or products that have been moved from one stage of production to another or from one department to another within the manufacturing process.
Total Amount
The full sum or aggregate of numbers or quantities, often relating to financial calculations such as revenues, costs, or profits.
Fermenting Department
The section within a brewery or winery responsible for the fermentation process where sugars are converted into alcohol.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of equivalent full units.
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