Examlex
In this stage of the relationship development process,there is no interaction between the buyer and seller,but unilateral considerations of potential partners.
Work In Process
Units of product that are only partially complete.
Conversion Costs
Conversion costs represent the combined costs of direct labor and manufacturing overheads incurred to convert raw materials into finished goods.
Equivalent Unit
A measurement used in process costing to equate the work done on units in progress to a number of fully completed units.
Weighted-Average Method
An inventory valuation method that calculates the cost of goods sold and ending inventory based on the average cost of all units available.
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