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Place the following Process costing steps in the correct order: 1 - Calculate equivalent units
2 - Determine the total costs to account for
3 - Analyze flow of physical units
4 - Assign total manufacturing costs
5 - Compute unit costs
River Erosion
The removal of soil and rock by the flowing water of a river, which can lead to changes in river shape and course.
Wet Pavement
A road surface condition that is wet, often reducing tire traction, increasing stopping distances, and affecting vehicle handling.
Unidirectional Grooves
Grooves in a tire designed to optimize water evacuation and improve grip by pointing in a single direction, enhancing performance in wet conditions.
Axle Wheel Ends
The outer sections of a vehicle's axle where the wheels are mounted, including the hub, bearings, and related components.
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