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Marquis's theory of the wrongness of killing entails that abortion and active euthanasia are both inherently immoral.
Net Realisable Value
The estimated selling price of an asset in the ordinary course of business minus any costs associated with its sale or disposal.
Conversion Costs
The combined costs of direct labor and manufacturing overheads incurred in converting raw materials into finished goods.
Job Cost Sheets
Documents that record and track the direct materials, direct labor, and manufacturing overhead costs allocated to an individual job or project.
Manufacturing Overheads
Indirect costs related to the production process, including utilities, depreciation of machinery, and factory rent.
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