Examlex
In this essay Johnson compares God's behavior with that of a morally good person. If you know that a six-month-old baby is in a burning building and you have the opportunity to save it without undue risk to your life, you would no doubt save the baby. Of course, if you could not save the child, you would be excused. The question is, "Why doesn't God intervene to save not just babies who are caught in fires but people everywhere who are suffering and in great need of help?" Johnson considers various "excuses" the theist might claim for God and argues that they all fail. His conclusion is that if there is a God, he or she is probably either evil or both good and evil.
-Johnson says that God's intervention to help mankind would destroy moral urgency.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed goods, converting them into the amount of finished goods units that could have been produced with those costs.
Direct Materials
Materials in their unprocessed state that can be directly linked to the production of a particular item.
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.
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