Which of the following statements are correct?

A. Trend analysis is a form of horizontal analysis

B. Benchmarking is the practice of comparing a company's performance with its prior performances or with best practices from other companies

C. Horizontal analysis could use data from the notes to the financial statements

D. All of the above

Which of the following steps is the first one in preparing for a production cost report in a process costing system?

A. Summarize the flow of physical units

B. Compute the output in terms of equivalent units of production

C. Compute the cost per equivalent units in production

D. Assign costs to units completed and units in process

What is the "relevant range" for cost behaviors?

A. The range of volume activity where total fixed costs remain constant

B. The range of volume activity where variable costs per unit remain constant

C. Both A and B

D. None of the above