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To which does "dead zone" refer?
Materials Costs
The expenses related to the basic materials required for manufacturing products.
Process Costing
Process costing is an accounting method used to determine costs in industries where production is continuous and units are indistinguishable from each other.
First-In, First-Out Method
An inventory valuation method where goods are sold in the order they are acquired or manufactured.
Equivalent Units
A concept in cost accounting used to assign a cost to partially completed goods, converting them into the amount of completed units' costs.
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