Which of the following statements contradicts the philosophy underlying the just-in-time operating environment?

a. The work force must become multiskilled in order to operate different machines and perform other tasks in the work cell.

b. A customer order triggers the purchase of materials and the activation of the production process.

c. Large inventories are maintained in order to fulfill customer orders on a timely basis.

d. Flexible work cells are created to increase productivity.

Which of the following statements is true?

a. The Work in Process Inventory account is the focal point of process costing.

b. Labor costs are accounted for differently from overhead costs in a process costing system.

c. Equivalent units usually are computed for direct materials and overhead combined.

d. A process cost report should be prepared only if the average costing method is used.