A security engineer is performing an assessment again for a company. The security engineer examines the following output from the review: 
Which of the following tools is the engineer utilizing to perform this assessment?
Definitions:
Conversion Costs
Costs incurred to convert raw materials into finished products, typically including direct labor and manufacturing overhead.
Process Costing
A costing method used in manufacturing where the costs are assigned to batches or job orders and averaged over the units produced, typically used in industries producing homogeneous products.
Weighted-Average Method
An inventory valuation method that calculates the cost of goods sold and ending inventory based on the average cost of all similar items in inventory.
Equivalent Unit Cost
The calculation of the cost assigned to produced units during a specific period, considering both completed and partially completed products.
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