An example of a process where all of the materials would be added at the end of the process would be: a. A bakery where the ingredients for bread are combined and left to rise. b. The second process of a snack factory where snack chips coming from the frying process are cooled and dried for an hour, then bagged. c. A baker where the wet ingredients for a cake are added one-at-a-time after the dry ingredients have been thorough blended d. None of the above 11. In a process cost system, the cost attributable to abnormal losses that occur due to unexpected circumstances such as machine operator error should be assigned to: a. Ending work in process inventory. b. Cost of goods manufactured and ending work in process inventory in the ratio of units worked on during to units remaining in work in process inventory c. A separate loss account in order to highlight production inefficiencies d. Cost of good manufactured (transferred out) 12.What losses should not affect the recorded cost of inventories? a. Normal losses b. Abnormal losses C. Seasonal losses d. Standard losses