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__________ sculpted The Thinker .
First Processing Department
The initial stage in a manufacturing process where raw materials are prepared or initial work is done.
Conversion Costs
Costs incurred in the process of converting raw materials into finished goods, including labor and overhead expenses.
Equivalent Units
A concept in cost accounting used to allocate costs to partially completed units of product, making them comparable to fully completed units.
First Processing Department
The initial stage in a manufacturing process where raw materials start their transformation into final products.
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