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In the graphic rating scale, the rater:
Ending Work
The inventory or work-in-process at the end of an accounting period that has not yet been completed.
Equivalent Units
A concept used in cost accounting to standardize the quantities of produced goods, accounting for partially completed units.
Physical Units
Refers to the actual count or quantity of items, products, or assets, without regard to their value or cost.
Materials Added
Raw materials introduced into the production process to create a product.
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