91. Planning is a function that involves A) setting goals and objectives for an entity. B) coordinating the accounting information system. C) hiring the right people for a particular job. D) analyzing financial statements. 92. Companies that switch to ABC often find they have A) possibly losing market share to competitors. B) All of the these answers are correct. C) been overpricing some products. D) been sacrificing profitability by underpricing some products. 93. The total units accounted for equals units in A) ending work in process + units transferred out. B) ending work in process - units started into production C) beginning work in process + ending work in process. D) beginning work in process - units transferred out. 104 For the work of factory employees to be considered as direct labor, the work must be conveniently and A) materially associated with raw materials conversion. B) periodically associated with raw materials conversion. C) promptly associated with raw materials conversion. D) physically associated with raw materials conversion