Examlex
The most frequent diagnosis for children who commit acts of violence against other children is antisocial personality disorder.
Equivalent Units
A concept in cost accounting used to apportion costs to partially completed goods, calculated by taking the number of partially completed units and converting them into a number of equivalent fully completed units.
Conversion Costs
The sum of direct labor and manufacturing overhead costs, incurred to convert raw materials into finished goods.
Total Manufacturing Costs
This encompasses all the direct materials, direct labor, and factory overhead costs involved in producing goods.
Units Transferred Out
In cost accounting, it refers to the number of units moved from one production process to the next or to the finished goods inventory.
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