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A realized gain occurs when the:
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor costs.
Units Produced
The total quantity of goods or products that a company manufactures during a specific period.
Ending Inventory
The worth of products ready for purchase at an accounting period's close, determined by adding the initial inventory to acquisitions and subtracting the cost of goods sold.
Unit Sales
The quantity of items sold by a company, not taking into account any returns or cancellations.
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