Which of the following is NOT one of the procedures in process costing? A. summarize total costs to account for B. assign costs to completed units OC. assign costs to equivalent units based on their percentage of completion D. compute equivalent unit costs O E. summarize the flow of physical units of output Which costing system is well-suited for companies which have infrequent changes in their basic products? O A. standard costing B. last in first out costing OC. weighted-average costing D. equivalent-average unit costing method E. first-in, first-out method measures the relationship between actual inputs used and actual outputs achieved. OA. Product yield variance OB. Partial productivity C. Total factor productivity OD. Labour yield E. Productivity