Examlex
The crayfish has a cavity or ___________ lined with sensory seta or hairs.A grain in the cavity is pulled downward by gravity;the pressure against the bottom hairs of the cavity gives the crayfish a perception of being upright and when it changes orientation,the grain touches side hairs that make it realize it is not upright.Thus the crayfish "knows" which way is up in the dark.
Conversion Costs
The costs incurred in the process of converting raw materials into finished goods, typically including direct labor and manufacturing overhead.
Cutting Department
A specific section within a manufacturing facility where materials (often fabric) are cut to size before being assembled into final products.
Equivalent Unit
A concept in cost accounting used to apportion costs among finished goods and goods in process, based on work completed.
Process Costing
A costing method used for homogeneous products, allocating costs based on the processes or departments through which the products pass.
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