13. The costs associated with all units in the productions process would be contained in which account? A. Raw Materials Inventory B. Work in Process Inventory C. Finished Goods Inventory D. Cost of Goods Sold 14. Which of the following production characteristics is better suited for process costing and not job order costing? A. Each product batch is distinguishable from the prior batch. B. The costs are easily traced to a specific product. C. Costs are accumulated by department. D. The value of work in process is the direct material used, the direct labor incurred, and the overhead applied to the job in process. 15. A process costing system is most likely used by which of the following? A. airplane manufacturing B. a paper manufacturing company C. an accounting firm specializing in tax returns D. a hospital 16. During production, how are the costs in process costing accumulated? A to cost of goods sold B. to each individual product C. to manufacturing overhead D. to each individual department 17 Which is not needed to compute equivalent units of production? A. the percentage of completion for inventory still in process B. the number of units transferred out C. the number of units started and completed D. the material cost per unit 18. Which document shows the costs used in the preparation of a product, including the cost per unit for materials and conversion costs and the amount of work in process and finished goods inventory is the: A production cost report B. purchase order C. materials requisition form D. job cost sheet