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_____ are portable,lightweight personal computers that can come with or without a keyboard and allow a user to roam the office,home,or factory floor carrying the device like a clipboard.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a specific product and constitute a significant portion of the production costs.
Equivalent Units
A concept used in cost accounting to express the amount of work done on partially completed goods in terms of fully completed units.
Manufacturing Overhead
Costs, other than direct materials and direct labor costs, that are incurred in the manufacturing process.
Factory Overhead
encompasses all indirect costs associated with manufacturing operations, including utilities, maintenance, and factory manager salaries.
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