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Identify the appropriate order of the following steps in the procedure for process costing with spoilage.
a. summarize total costs to account for
b. assign total costs to units completed, to spoiled units, and to units in ending inventory
c. summarize the flow of physical units
d. compute output in terms of equivalent units
e. compute cost per equivalent unit
Step 1___
Step 2___
Step 3___
Step 4___
Step 5___
Role Patterns
Refers to the typical behaviors, responsibilities, and expectations associated with particular positions or roles within an organization or social setting.
Change Management
The discipline that guides how to prepare, equip, and support individuals to successfully adopt change in order to drive organizational success and outcomes.
Refreezing
Represents the final stage in Lewin's change management model where new behaviors or changes are solidified into the organizational culture after a change process.
Driving Forces
Factors that motivate and influence the direction of change or progress within an organization or individual.
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