Examlex
Match the following terms with the appropriate definition.
-XBRL
Cost Reconciliation
The process of analyzing and explaining the differences between the reported cost and the actual cost of manufacturing or production.
Work In Process
Stock comprising products that are currently being manufactured but are not yet finished.
FIFO Method
A method of inventory valuation where the first items produced or purchased are the first ones to be expended or sold.
Equivalent Units
Units of production expressed in terms of fully completed units; a concept used in manufacturing to measure output in a period that factors in incomplete units.
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