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At the end of an accounting period,the costs assigned to a production department can be split into the cost of units fully completed and transferred out,and the cost of units partially completed and remaining in the Work-in-Process Inventory of that department.
Outermost Whorl
The first, typically outer layer of structures in a flower, usually made up of sepals that protect the developing bud.
Seedling
A young plant, especially one raised from seed and not from a cutting, at an early stage of development.
Germination
The process by which a plant grows from a seed or similar structure, often requiring specific conditions such as water, oxygen, and optimal temperature.
Plumule
The embryonic shoot apex, or terminal bud, located above the point of attachment of the cotyledon(s).
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