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All the Galilean moons are in synchronous rotation, with the same face always pointedtoward Jupiter, except for tidally stressed Io.
Materials
Raw substances or components that are used in the manufacturing process to produce goods.
Processing Cost
This is the expense incurred during the operation of converting raw materials into finished products, including labor and overhead costs.
Work in Process
Inventory that includes the materials, labor, and overhead costs for products that are in the production process but not yet complete.
Equivalent Units
A measure used in cost accounting to express the amount of work done on incomplete units in terms of complete units.
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