Examlex
A chemical that transfers information from one neuron to another is referred to as a neurotransmitter.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed goods, expressing the amount of work done in terms of fully completed units.
Work in Process Inventory
Stocks of unfinished goods in the production process at a specific point in time. These goods will be transformed into finished goods ready for sale.
Weighted-Average Method
An inventory costing method that assigns an average cost to each unit on hand, calculated by dividing total cost of goods available for sale by total units available.
Work in Process Inventory
An account on the balance sheet that represents the cost of raw materials, labor, and overhead for products that are in production but not yet complete.
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