At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.

 
  • 這時(shí),產(chǎn)品的全部成本已累積為材料盤(pán)存,工廠(chǎng)工薪和制造費用等賬戶(hù)的借方余額。
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