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Colloidal particles may be either solids, liquids, or gases.
Indirect Materials
Materials used in the production process that cannot be directly linked to a specific product, such as lubricants for machines.
Completed Goods
Products that have undergone the entire production process and are ready for sale.
Process Cost Summary
A process cost summary outlines the costs associated with each step of a manufacturing process, detailing the expenses for materials, labor, and overhead for each process stage.
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