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One of the first therapists to begin a movement towards the humane treatment of patients was
Prior Processing Department
A section within a manufacturing facility where raw materials undergo initial stages of processing before moving to subsequent phases of production.
Conversion Costs
The total expenses of manufacturing overhead and direct labor required to transform raw materials into completed products.
Assembly Department
A division within a manufacturing plant where components are assembled into final products.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of fully completed units for accounting purposes.
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