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What rating is based on Department of Defense TCSEC, which the U.S. government's NCSC uses to evaluate systems?
Manufacturing Overhead Cost
The indirect costs associated with manufacturing, including expenses related to the operation of the factory like utilities and rent.
Conversion Cost
Direct labor cost plus manufacturing overhead cost.
Equivalent Unit
A measure used in cost accounting to express the amount of work done on a product in terms of fully completed units.
Weighted-Average Method
A process costing method that calculates unit costs by combining costs and outputs from the current and prior periods.
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