The SPCA Collects the Following Data About the Dogs They

question 68

Multiple Choice

The SPCA collects the following data about the dogs they house. Which is categorical?

• A) number of days housed
• B) veterinary costs
• C) breed
• D) weight
• E) age

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Definitions:

Equivalent Units

A standardization method used in cost accounting to express production activity of various products in terms of a single, common 'equivalent unit'.

Units in Process

Refers to unfinished goods that are still in the production process at the end of an accounting period.

Work in Process

Refers to the costs incurred for partially completed goods in manufacturing at a certain point in time.

Manufacturing Cost Elements

The primary components of manufacturing costs, typically including direct materials, direct labor, and manufacturing overhead.