A Writer Is Drafting the Conclusion of a Lengthy Process

question 28

Multiple Choice

A writer is drafting the conclusion of a lengthy process description explaining to consumers how a company's new voice-recognition product works. Which of the following elements would be least appropriate for the conclusion?

• A) a brief review of the uses of voice-recognition technology
• B) a sales message summarizing the benefits of the product
• C) a short summary of the principal steps in the process
• D) a brief discussion of the implications of the process

---

Definitions:

Weighted-Average Method

An inventory valuation method that calculates the cost of goods sold and ending inventory based on the average cost of all units available for sale during the period.

Cost Per Equivalent Unit

A calculation used in process costing, dividing total production costs by the number of units produced, accounting for partially completed units.

Process Costing

A costing method used when identical or similar goods or services are produced in mass quantities, assigning costs to units of product based on the process they go through.

Processing Departments

Specific areas or divisions within a manufacturing facility where distinct stages of production are carried out.