Examlex
While many Archaea are bacilli or cocci, unusual morphologies such as square, flattened and irregular discs have also been identified in certain species.
Conversion Costs
The combination of direct labor and manufacturing overhead costs incurred to convert raw materials into finished goods.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed goods, measuring them in terms of the amount of completed goods they represent.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are allocable to that product.
Job Order Manufacturing
A production system in which products are manufactured individually or in batches based on specific customer orders.
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