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Processing Department
A division or area in a manufacturing facility where a specific type of processing or production is carried out.
Ending Work in Process
The value of partly finished goods still in production at the end of an accounting period.
Processing Department
A specific section within a manufacturing facility where a particular stage of production is completed.
Cost Per Equivalent Unit
Cost per equivalent unit is a calculation used in process costing that divides the total cost of production by the number of units produced, adjusted for partial completion.
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