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____ is a strategy that contributes to system recovery.
Conversion Cost
The combined costs of direct labor and manufacturing overheads, which are incurred to convert raw materials into finished goods.
Sequential Departments
Departments in a manufacturing process that are arranged in a specific order where the output of one serves as the input for the next.
Process Costing
A costing method used in manufacturing where costs are assigned to processes or departments, suitable for continuous production environments.
Ending Work In Process
The value of partially completed goods at the end of an accounting period, in production but not yet finished.
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