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Chapter 13 - Fill in the blanks

Fill in all the gaps, then press "Check" to check your answers. Use the "Hint" button to get a free letter if an answer is giving you trouble. You can also click on the "[?]" button to get a clue. Note that you will lose points if you ask for hints or clues!

1. Expenditure that can be directly traced to a cost unit is known as .

2. Raw materials, components and sub-assemblies used to make a product are known as .

3. The value of materials, work in progress and finished goods at the end of an accounting period are known as or .

4. Stock should be valued at the lower of .

5. The prime cost is the sum of the three types of product direct costs, which are , and .

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