is commonly used when batches of many different products pass through the same processing departments. 2. The activities performed in a are performed uniformly on all units of production. makes no distinction between work done in the prior and current periods, and it blends together units and costs from the prior and current periods. are defined as the product of the number of partially completed units and the percentage completion of those units. calculates unit costs using only the costs and outputs from the current period. isolates the equivalent units due to work performed during the current period. is the amount of direct materials, direct labor and variable manufacturing overhead actually used. is the standard quantity allowed for the actual output of the period. 9. The the is responsible for materials price variance, whereas _ is responsible for materials quantity variance. 10. is the amount remaining from sales revenue after variable expenses have been deducted. 11. Unit contribution margin = selling price per unit less 12. The is the excess of budgeted or actual sales dollars over the break-even volume of sales dollars. 13. removes the equivalent units that were already in beginning inventory from the equivalent units as defined using the weighted average method. 14. are benchmarks for measuring performance. 15. and may be used to determine the unit sales and dollar sales needed to achieve a target profit of zero