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In the MySQL Workbench,a 1:N non-identifying relationship between two tables that already contain the needed primary and foreign keys is created using the 1:N Non-identifying Relationship button.
Conversion Costs
The total expenses of direct labor plus manufacturing overhead costs, spent in the process of transforming raw materials into completed goods.
Equivalent Units
A measure used in cost accounting to express the amount of work done by employees or machines in terms that allow for the comparison between completed units and units that are partially completed.
Process Costing
An accounting methodology that traces and accumulates direct costs, and allocates indirect costs, of a manufacturing process.
Conversion Costs
The combined costs of direct labor and manufacturing overheads, representing the expenses to convert raw materials into finished goods.
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