True or false

6. When materials are purchased, the costs of the materials "flows" into the materials inventory account 7. Abnormal spoilage is charged to the job that caused it. 8. A process is a series of activities or operations, which are linked to perform a specific objective. 9. The production report is the document that summarizes the manufacturing activity that takes place in a work-in-process department. 10. In JIT manufacturing, work cells are created that produce a product from start to finish. 1 1. In firms with ending work-in-process inventories, output is measured using equivalent units 12. The FIFO method unit costs are used to value output that is related to future periods. 13. The weighted average method treats the equivalent output and costs in beginning work-in-proce inventories as if they belong to the current period when calculating unit cost. 4. Transferred-in goods, must be converted to the units of measure used by the current departmen