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The pattern of deviations in cost and usage used for exception reporting to management is called __________.
Ending Work in Process Inventory
The total value of partially completed goods that are still undergoing production at the end of an accounting period.
Job-order Costing
An accounting method used to track the expenses of specific jobs and calculate the cost of production for each job.
Process Costing
Process costing is an accounting methodology used for homogeneous goods, which systematically allocates the costs of production for each unit by averaging the total costs over all units produced.
Cost Reconciliation Report
A financial document used to reconcile and explain the differences between the cost of beginning and ending inventories in the manufacturing process.
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