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To take 2 borders and use one as an outer border and the other as an inner border, you would create a
Conversion
The process of changing resources into finished products, or converting prospects into customers.
Equivalent Units
A concept used in cost accounting to represent the amount of work done on partially completed goods, expressed in terms of fully completed units.
First-in
A reference often used in inventory management, indicating that the first items produced or acquired are the first ones to be sold or used.
Materials
Substances or components used in the manufacturing or production of goods.
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