Examlex
When reaching the age of majority
Work in Process Inventory
Inventory that includes all partially completed goods that are still in the process of production.
Units Transferred Out
The number of units moved from one production process or department to the next stage or to finished goods inventory.
Weighted-Average Cost Method
A method of costing inventory that determines the cost of goods sold and the value of the ending inventory by averaging the cost of all available units over the period.
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.
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