Which of the following is a characteristic of management accounting? a. It must follow generally accepted accounting (GAAP). b. It primarily reports on the business entity only. c. It is concerned primarily with reporting past performance (objective). d. It is used primarily by internal users (management). The following information is from a bakery: What is the cost of goods manufactured? a. exist152 b. exist149 c. exist150 d. exist151 Information for the current month for Process D is shown below. Ending Work in Process Inventory information: 5,000 equivalent units of production for materials 2,000 equivalent units of production for conversion costs Determine the cost of ending work in process inventory. a. exist3, 760 b. exist3, 200 c. exist5, 120 d. exist7, 040