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________ distinct groups of units must be considered in determining the equivalent units of production under the FIFO method of process costing.
Prospective Customers
People or organizations that might buy a product or service but haven't purchased anything so far.
Survey Method
A research technique that involves the collection of data from a pre-defined group of respondents by means of a questionnaire or interview to gather information and insights on various topics.
Valuable Data
Information that is highly useful or beneficial, particularly in making decisions or formulating strategies in business or research.
Attitudes
Individuals' settled ways of thinking or feeling about something, which often influence their behavior.
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