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Processing Department
A unit within a manufacturing facility where a specific type of production activity or process is carried out, such as assembly or painting.
Total Cost Transferred
The aggregated cost that is moved from one department or process to another within a company.
Cost Reconciliation Report
A financial document that adjusts and aligns cost elements within a specific period or project to ensure accounting accuracy.
Units Transferred
The total number of units moved from one stage of production to the next or from one department to another during a period.
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