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Below is a plan for a contrast paragraph. The points of contrast in the second column do not follow the same order as the points in the first column. In addition, one detail is missing. Compare two teachers. Select the answer that correctly numbers the points in the second column to match those in the first.
Processing Department
A unit or area in a manufacturing facility where raw materials are processed into finished goods.
Equivalent Units
A concept used in cost accounting to convert partial units of production into full units for the purpose of accurately assigning costs.
Conversion Costs
The combined cost of labor and overhead expenses required to transform raw materials into finished goods.
Work in Process
Inventory that is in the production process but is not yet completed.
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