Examlex
Match each term with the correct abbreviation.
-HAV
Conversion Costs
The sum of labor costs and overhead expenses associated with transforming raw materials into finished goods.
Equivalent Units
Equivalent units are a concept used in cost accounting to express the amount of work completed in terms of fully finished units, especially in processes involving partial completion of units.
Materials
Substances or components used in the manufacturing or production process, a broader term that may include raw materials and other inputs.
Weighted-average
A calculation that takes into account the varying degrees of importance of the numbers in a data set.
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