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Process Costing
A method of costing used in industries where production is continuous, assigning costs to units of output based on the process they undergo.
Process Cost System
An accounting methodology used for homogenous products that accumulates costs by process or department for continuous production.
Transferred-in Costs
Costs that have been incurred in one department and are carried forward to a subsequent department for further processing.
Product's Cost
The total expense incurred to create a product, encompassing materials, labor, and overhead costs.
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