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____ is that which must be overcome to push blood through the circulatory system.
Equivalent Units
A concept used in cost accounting to convert partially completed goods into a number of completed units for inventory and cost analysis purposes.
Conversion Cost
The combined cost of direct labor and manufacturing overhead, associated with the transformation of raw materials into finished goods.
Equivalent Units
A term used in cost accounting to express the amount of work completed in terms of fully finished units, adjusting for partial completions in the production process.
Weighted Average Method
The weighted average method is an accounting technique used to calculate the cost of goods sold and ending inventory by assigning an average cost to each item based on the weight of its cost in the total inventory.
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