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Which of the following is not a not-for-profit institution?
Weighted-Average Method
An inventory costing method that calculates the cost of ending inventory and the cost of goods sold based on the average cost of all goods available for sale during the period.
Conversion Costs
The combination of direct labor costs and manufacturing overhead costs, representing the costs to convert raw materials into finished products.
Processing Department
A section or unit within a manufacturing facility where a specific type of processing or operation is carried out.
Work in Process
Inventory items that are partially completed in manufacturing or production but not yet ready for sale.
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