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When cells generate ATP in aerobic respiration they also produce metabolic heat.
First-In, First-Out Method
An inventory valuation method where the goods first produced or acquired are sold or used before newer inventory.
Equivalent Units
A method used in process costing to convert partially completed goods into a comparable number of fully completed units.
Conversion Costs
Costs incurred to convert raw materials into finished products, often including labor and overhead.
First-In, First-Out Method
An inventory valuation method which assumes that the first items placed in inventory are the first sold.
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