MAF company uses process costing. They use materials at the start of the process and conversion cost is incurred uniformly throughout the process. Which of the following statements is TRUE?

a.

MAF Company cannot use process costing and must use job-order costing.

b.

MAF Company must calculate the unit cost of materials and the unit conversion cost separately.

c.

MAF Company will report the cost of materials with the cost of the ending inventory.

d.

MAF Company uses parallel processing.