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What ratings has the 2004 Prius with THS-II earned that the original Prius did not earn?
Process Costing
An accounting method used to calculate the cost of a process, or series of processes, through which a product moves, assigning average costs to each product unit.
Equivalent Units
A term used in cost accounting to express the amount of production output in terms of fully completed units of output.
Conversion Costs
The costs required to convert raw materials into finished products, including direct labor and manufacturing overhead.
FIFO Method
An inventory valuation method that assumes the items purchased or produced first are sold first.
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