Examlex
Explain how alcohol is released by the lungs.
Equivalent Units
The product of the number of partially completed units and their percentage of completion with respect to a particular cost. Equivalent units are the number of complete whole units that could be obtained from the materials and effort contained in partially completed units.
Process Costing
A costing method used when homogeneous products are produced on a continuous basis.
Job-order Costing
A cost accounting system used to assign manufacturing costs to an individual product or batches of products, typically used in custom or varied production.
Homogeneous Product
A product that is uniform in quality and indistinguishable from other products of the same type.
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