[Solved] Separate equivalent units of production usually are calculated for materials and conversion costs. Whistle Blowing: The act of exposing unethical or illegal activities within an organization to people or entities that can take action. Child Pornography: The illegal creation, distribution, and possession of explicit images or videos of minors. Emotional Intelligence: The ability to recognize, understand, manage, and reason with one's own emotions and the emotions of others. Decision Making: The cognitive process of selecting a course of action from among multiple alternatives, often involving judgment, evaluation, and consideration of possible outcomes.