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).
Phrase, expression, idiom, locution all refer to grammatically related groups of words. A phrase is a sequence of two or more words that make up a grammatical construction, usually lacking a finite verb and hence not a complete clause or sentence: shady lane (a noun phrase); at the bottom (a prepositional phrase); very slowly (an adverbial phrase).