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Conversion costs include direct materials and direct labor but excludes all other manufacturing and non-manufacturing costs.
Right Coronary Artery
A major artery of the heart that supplies blood to the right side of the heart and other areas.
Visceral Pericardium
The inner layer of the pericardium that is in direct contact with the heart, providing a protective and lubricating container.
Epicardium
The outermost layer of the heart wall, consisting of an epithelial layer and connective tissue, which provides lubrication and protection for the heart.
Fibrous Pericardium
The tough, outer layer of the pericardium that encloses the heart and helps protect it.
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