Which of the following would not likely be used by service providers to accumulate job costs?

A. Projects.

B. Contracts.

C. Clients.

D. Processes.

E. All of these, because service providers cannot use job-costing systems.

When calculating unit costs under the weighted-average process-costing method, the unit cost is based on:

A. only the current period's manufacturing costs.

B. only costs in the period's beginning work-in-process inventory.

C. a summation of the costs in the beginning work-in-process inventory plus costs incurred in the current period.

D. only costs incurred in previous accounting periods.

E. a summation of the costs in the beginning work-in-process inventory plus costs to be incurred in the upcoming period.