True or False

_____ 10. Equivalent units of production must be calculated before unit costs of production can be calculated. _____ 11. The physical units of a department are another name for equivalent units of production. _____ 12. A production cost report is an internal document for management that shows the production quantity and cost data for a particular job. _____ 13. A cost driver generally does not have a direct cause-effect relationship with the resources consumed. _____ 14. The first step in activity-based costing is to assign manufacturing overhead costs to products, using cost drivers. ______ 15. Low-volume products often require more special handling than high-volume products.