Which of the following items is not a batch-level activity?

Direct materials used by workers to assemble products.

Machines set up to produce groups of products.

Purchase requisitions issued for raw materials needed to produce groups of products.

Quality inspections of groups of products.

Using the weighted average process costing method, which of the following are included in the calculation of "units accounted for" on the departmental production cost report?

Units in beginning WIP Inventory plus units started.

Units started plus units in ending WIP Inventory.

Units completed and transferred out plus units in ending WIP Inventory.

Units in beginning WIP Inventory plus units in ending WIP Inventory.