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Homogeneous
Describing products or materials that are uniform in composition or character; identical items with no variance.
Conversion
The process of changing resources or inputs into outputs such as goods or services, often referring to the labor and overhead costs associated with manufacturing.
Direct Materials
Raw materials that are directly incorporated into a finished product and can be directly allocated to that product.
Abnormal Spoilage
Waste or defects in the manufacturing process that exceed the normal or expected rate of spoilage, often resulting in additional costs for a company.
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