A Survey of More Than 2,000 Employers Conducted by the National

question 32

Multiple Choice

A survey of more than 2,000 employers conducted by the National Safety Council found that ____ had some type of cell-phone usage policy in place.

• A) 26 percent
• B) 37 percent
• C) 46 percent
• D) 58 percent

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Definitions:

In Process

Relating to materials or products that are in the course of being manufactured but are not yet completed.

Equivalent Units

A concept used in process costing that converts partially completed units into a number of fully completed units.

In Process

A term that describes items or activities that are currently underway but not yet completed, often used in manufacturing and project management.

Conversion Cost

Refers to the combination of labor and manufacturing overhead costs incurred to convert raw materials into finished goods.