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The child who would develop theory-of-mind best would be
Information Technology
The employment of computers, telecommunications, and various instruments for storing, accessing, sending, and altering information.
Process Costing
A costing method used for homogenous products, where costs are assigned to mass-produced items in continuous processes.
Equivalent Units
Equivalent units are a concept in cost accounting used to allocate costs to partially completed goods, adjusting for the stage of completion.
Weighted-Average Method
An accounting technique used to value inventory or cost of goods sold based on an average cost, factoring in both old and new inventory.
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