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Match the concept, term, or theory with its correct response or definition.
-Sound in the environment that distracts our attention from auditory input.
Equivalent Unit
A concept in cost accounting that converts the amount of work done on incomplete units of production to an equivalent number of fully completed units.
Conversion Costs
Costs incurred during the manufacturing process to convert raw materials into finished goods, composed of direct labor and manufacturing overhead.
Direct Materials
Raw materials that can be directly attributed to the production of specific goods or services and are a significant component of manufacturing costs.
Equivalent Unit
A concept in cost accounting used to apportion costs to partially completed goods, allowing for a more accurate calculation of the cost per unit.
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