10. A product requires processing in two departments, Department Athen Department B, and then it is completed. Costs transferred out of Departmem will be transferred to A Finished Goods Inventory. B. Cost of Goods Sold C. Goods in Process Department B". D. Manufacturing Overhead. Which statement(s) is/are true? A. "Equivalent units of production is an engineering term used to describe the process by which one company attempts to manufacture units of a product that are equivalent to the product manufactured by a competitor.. B. If a production department has 100 equivalent units of product with respect to direct materials in a given reporting period, the equivalent units of production with respect to direct labor must also be 100 unts.. C. Equivalent units of production need to be determined only if a processing department add materials and labor to its products at different rates. D. In the same time period, it is possible that a production department can produce 1,000 equivalent units with respect to direct labor and 1,200 equivalent units with respect to factory overhead. E. All of the above are true. F. All of the statements are false. A management concept that asserts the primary focus of managers should be to discover and then relax or overcome the factors that limit the throughput of the company's operations is called: A. Continuous improvement B. Customer orientation. C. Just-in-time. D. Theory of constraints E Total Quality Management