Examlex
Fermentation is an anaerobic process that does not use an electron transport chain.
Conversion Costs
Costs in manufacturing that include direct labor and overhead expenses involved in converting raw materials into finished products.
Assembly Labor
The work force and associated costs involved in physically assembling products in a manufacturing process.
Material Equivalent Units
A concept used in process costing that converts partially completed units into an equivalent number of fully completed units.
Finishing Department
The last phase in the manufacturing process where products are completed, polished, inspected, and prepared for sale or shipment.
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