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Sketch the wind flow patterns around surface high and low pressure centers in the Northern and Southern Hemispheres.
Job Order Cost System
A type of cost accounting system that provides for a separate record of the cost of each quantity of product (job) that is manufactured.
Conversion Costs
The combined costs of direct labor and manufacturing overhead, representing the expenses necessary to convert raw materials into finished goods.
Direct Materials
Raw materials that can be directly associated with the production of goods or services and are considered a variable cost.
Equivalent Units
A concept in cost accounting used to convert the quantity of partially completed goods into a full equivalent number based on their stage of completion.
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