Examlex
Children who are English Language Learners (ELLs) generally do as well on standardized tests as children who speak English.
Equivalent Unit
A measure used in cost accounting to express the amount of work done on partially completed goods in terms of fully completed units.
Materials
Raw inputs or supplies used in the manufacturing process to produce goods or services.
First Processing Department
The initial stage in a manufacturing process where raw materials are first transformed into work-in-process items.
Fermenting Department
A specialized section within a manufacturing process where biological fermentation of products occurs, such as in beer or pharmaceutical production.
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