1. The cost of production report summarizes (1) the units for which the department is accountable and the disposition of those units and (2) the costs charged to the department and the allocation to those costs.
   1. True
   2. False
2. The number of units of product completed during the period plus the number in process at the end of the period is the total units to be accounted for in the cost of production report.
   1. True
   2. False
3. The number of units of product finished during the period plus the number in process at the beginning of the period is the total units to be accounted for in the cost of production report.
   1. True
   2. False
4. One of the primary use of a cost production report is to assist management in controlling production costs.
   1. True
   2. False
5. A department that does nor process materials directly but renders services for the benefit other departments is called a service department.
   1. True
   2. False
6. the Maintenance and Repair Department, which provides repair services to all departments, is and example of a service department.
   1. True
   2. False
7. The Assembly Department, which assembles all products, is an example of a service department.
   1. True
   2. False