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On a Process Cost Summary, the Total Costs to Account

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On a process cost summary, the total costs to account for (the processing costs for the period plus the Work in Process at the end of the period) should equal ________ (________ plus ________).


Definitions:

Condemned To Be Free

A notion popularized by existentialist philosopher Jean-Paul Sartre, suggesting that with the absence of God or predetermined essence, humans are free to make their own choices, yet are responsible for these choices.

Jean-Paul Sartre

A 20th-century French existentialist philosopher, playwright, novelist, political activist, biographer, and literary critic, known for his works on existentialism and phenomenology.

Kant

Immanuel Kant, an 18th-century German philosopher whose work in epistemology, ethics, and aesthetics had a profound influence on modern thought.

Deterministic Way

An approach that holds all events, including human actions, are ultimately determined by causes external to the will, implying a lack of free will.

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