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A simplified way of doing drawing certified Manual J drawings, a drop and drag tool that automates fast load calculations and duct design is called ___________.
Beginning Work
The initial stock of work-in-process inventory at the start of an accounting period.
Conversion Costs
The combination of direct labor and manufacturing overhead costs incurred to convert raw materials into finished goods.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed goods, measuring them in terms of the amount of completed goods they represent.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are allocable to that product.
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