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Statistical process control uses control charts to monitor the outputs of a process to identify variations due to assignable causes from variations due to common causes.
Ending Balance
The ending balance is the final amount in an account at the conclusion of a period after all debits and credits have been accounted for.
Unit Product Cost
The total cost (fixed and variable) divided by the number of units produced, representing the cost per single unit of product.
Completed Job Cost Sheet
A document detailing the total cost associated with completing a specific job, including materials, labor, and overhead.
Manufacturing Overhead
All manufacturing costs other than direct materials and direct labor, includes costs like factory rent, utilities, and machine depreciation.
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