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Local police cultural standards for the use of force differ considerably from formal departmental policy and are more likely to support greater use of force than do formal training and policy.
Weighted Average Method
An inventory costing method that averages the cost of all similar items in inventory, assigning a single cost to each unit regardless of purchase date.
Cost Per Equivalent Unit
A calculation used in process costing that divides the total cost by the number of units produced, taking into account partial completion of units at the end or beginning of an accounting period.
Conversion Costs
The combined costs of direct labor and manufacturing overheads that are incurred in turning raw materials into finished products.
Manufacturing Overhead
Indirect factory-related costs that are incurred when producing a product, such as utilities, maintenance, and quality control.
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