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True or False? Department no. 2 receives goods from Department no. 1, adds material, completes the units, and transfers the units to Department no. 3

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Department no. 2 receives goods from Department no. 1, adds material, completes the units, and transfers the units to Department no. 3 for final processing. The cost of goods completed by Department no. 2 would include charges for only direct materials and conversion cost.

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