In the Calculation of Product Costs for Value Streams with Multiple

question 77

Multiple Choice

In the calculation of product costs for value streams with multiple products, units shipped instead of units produced is used as the denominator because

• A)it reduces conversion costs assigned to the value stream.
• B)it motivates managers to reduce inventories.
• C)units shipped are always greater than units produced.
• D)units shipped is not used.

---

Definitions:

Plasma Proteins

Proteins in blood plasma that perform a wide range of functions including clotting, defense against pathogens, and transport of substances.

Membrane Attack Complex

A structure formed on the surface of pathogenic bacteria as part of the immune system's response, leading to the lysis of the cells.

Complement

A system of proteins in the blood serum and plasma that enhances the ability of antibodies and phagocytic cells to clear pathogens from an organism.

Bacteria

Single-celled microorganisms that come in various forms and can inhabit a wide range of environments, including the human body.