In Process Costing,units That Are Started but NOT Completed by the End

question 88

Multiple Choice

In process costing,units that are started but NOT completed by the end of the accounting period are called ________.

• A)sold units
• B)units in ending direct materials inventory
• C)units in ending work-in-process inventory
• D)units in ending finished goods inventory

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Definitions:

Fixed Cost

Expenses that do not change with the level of output or sales, such as rent or salaries.

Mixed Cost

Expenses that contain both fixed and variable components and change in total with the level of activity but not proportionately.

Certified Operators

Individuals who have received official recognition or certification to operate machinery or equipment according to set standards and regulations.

Fixed Cost

Financial obligations that are static and do not vary with production levels or sales numbers, such as rent, salary payments, and insurance fees.