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Total Physical Units
Total physical units refer to the total count of individual units of product produced by a company in a given period of time.
Units Completed
The number of finished products that have been completed within a specific period in a manufacturing process.
Conversion Costs
The combined costs of direct labor and manufacturing overhead, which are incurred to convert raw materials into finished products.
Equivalent Units
A method used in process costing that converts partially completed units into a smaller number of fully completed units.
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