If There Are No Units in Process at the Beginning

question 40

Multiple Choice

If there are no units in process at the beginning of the period then

• A) the company must be using a job order cost system.
• B) only one computation of equivalent units of production will be necessary.
• C) the units started into production will equal the number of units transferred out.
• D) the units to be accounted for will equal the units transferred out and the units in process at the end of the period.

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Definitions:

Service Requirements

Specifications or conditions that must be met to fulfill a service.

Dental Clinic

A healthcare facility specializing in the diagnosis, prevention, and treatment of oral health issues, offering services such as dental check-ups, treatments, and surgeries.

Patients Arriving

The occurrence or process of patients coming to a healthcare facility for treatment or consultation.

Service Facility

A physical or virtual space where services are provided to customers, often including equipment, personnel, and infrastructure to deliver those services.