13. Manufacturing costs flow does not include which of the following: a. Raw materials -- direct and indirect materials. b. Work in process - job is being produced. c. Finished goods - completed goods. d. Cost of goods sold-goods which are sold. e. All of the above. f. None of the above. 14. Using the weighted average cost flow system involves four steps. Which of the following is not one of the five steps: a. Determine physical flow of units. b. Compute equivalent units of production c. Quantify indirect materials and indirect labor. d. Compute cost per equivalent unit. e. Assign and reconcile costs