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Process Costing
A costing method used where similar items are produced in a continuous process, allocating production costs over the total number of units produced.
Cost Reconciliation Report
A financial report used in manufacturing to reconcile the costs involved in the production process.
Work In Process Inventory
Goods partially completed in the manufacturing process, not yet ready for sale.
Units Transferred Out
The complete quantity of units that have moved through a production process and are sent out from a specific department or the entire production system.
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