2)Subtract ending material inventory. 3)Calculate direct labor amount. 4)Determine overhead amount. 5)Sum Steps 1 through 4 for the total current manufacturing costs. 6)Add inventory that is categorized as work in process to total current manufacturing costs to obtain total manufacturing costs.
noun phrase. Noun. (plural noun phrases). ( 1 grammar) A phrase that can serve as the subject or the object of a verb; it is usually headed by a noun, (including pronouns), with any associated dependents such as determiners or modifiers.2  banana (a noun). 3  big bananas (an adjective 'big', and a plural noun). (grammar) A phrase that can serve as the subject or the object of a verb; it is usually headed by a noun, (including pronouns), with any associated dependents such as determiners or modifiers. 2  banana (a noun). 3  big bananas (an adjective 'big', and a plural noun).
In linguistic analysis, a phrase is a group of words (or possibly a single word) that functions as a constituent in the syntax of a sentence âa single unit within a grammatical hierarchy. A phrase appears within a clause, although it is also possible for a phrase to be a clause or to contain a clause within it.heorists of syntax differ in exactly what they regard as a phrase; however, it is usually required to be a constituent of a sentence, in that it must include all the dependents of the units that it contains.