Paragraph Styles 1. The number of units that could have been completed within a given accounting period is referred to as the equivalent units of production. T/F 2. Work centers in a just-in-time processing system where processing functions are combined are: A. master cells B. manufacturing cells C. JIT centers D. combined processing centers 3. A process cost system provides for a separate record of cost of each particular quantity of product that passes through the factory. True or False 4. A publishing company which produces a variety of different publication titles would normally use a process cost accounting system. True or False 5. The two principal types of cost systems for manufacturing operations are job order cost accounting and process cost accounting systems. True or False 6.Materials are transferred from the storeroom to the factory in response to purchase requisitions. True or False