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, a single unit within a grammatical hierarchy. A phrase appears within a clause, but it is possible also for a phrase to be a clause or to contain a clause within it.