5. Equivalent units represent A. The amount of direct materials included in units completed and transferred out B. The number of units that would have been completed if they were worked on one at a time C. The average number of units completed each period D. The total number of units available for completion in a given period B. None of the above 6. A management accountant must "Disolose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law." Under the IMA Statement of Ethical Professional Practice, this falls under the category of A. Competence B. Confidentiality C. Integrity D. Credibility E. None of the above