Which of the following is NOT one of the procedures in process costing? O A. summarize total costs to account for B. assign costs to completed units C. assign costs to equivalent units based on their percentage of completion D. compute equivalent unit costs O E. summarize the flow of physical units of output Which costing system is well-suited for companies which have infrequent changes in their basic products? 11 O A. standard costing B. last in first out costing OC. weighted-average costing D. equivalent-average unit costing method E. first-in, first-out method measures the relationship between actual inputs used and actual outputs achieved. www O A. Product yield variance B. Partial productivity OC. Total factor productivity OD. Labour yield E. Productivity
