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A lot of material is held at die until you start it into assembly processing. Within assembly items remain at the die cost stage until assembly is completed, so they get around having EQU on the cost stage. Units are processed in ‘lots’ with the same device id and processing and assembly package. After the assembly stage is completed the entire lot is ‘assembled’ and is costed based on that. Assembly includes most of the overhead application.
NOTE – Doesn’t have to be long; just well explained in specific steps. Use the above explanation as an example please.
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