Examlex
The basal metabolic rate (BMR) is the minimum energy intake required to maintain a body that is awake and at rest. While the rate varies with age, gender, health, and body mass, a reasonable value is 1600 Cal per day. Walking can require 2.5 times the BMR, and exertion in work or sports can require 7 times the BMR. Using this information, calculate the energy expended by someone playing basketball, and determine how many minutes she could play with the energy from one jelly doughnut that has a mass of 50 g and a food value of 5 Cal/g.
Total Cost Transferred
The aggregate expense shifted from one account or department to another, often used in manufacturing to denote the total cost moved from work in process to finished goods.
Processing Department
A specific unit within a manufacturing facility where a certain process or set of processes is carried out to advance the production of goods.
Units Transferred Out
In process costing, this refers to the finished units that are moved out of a production process to the next process or to finished goods inventory.
Processing Department
A division within a manufacturing facility where a specific stage of production is carried out.
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