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Direct Materials
Raw materials that are directly traceable to the production of a specific product and included in the cost of that product.
Weighted-Average Method
An inventory costing method that calculates the cost of goods sold and ending inventory based on the weighted average cost of all materials bought during the period.
Dust Density Sensors
Devices used to detect and measure the amount of dust particles in the air for environmental monitoring or industrial processes.
Equivalent Unit
A measurement used in process costing that converts partially completed units into an equivalent number of fully completed units to accurately measure the output of a production process.
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