Young Manufacturing uses a process costing system and manufactures its product in three departments. Which of the following is not a way in which Young can use the cost per unit of each process? Young can only use the cost per unit of each process if all units are fully completed at the end of the accounting period. Young needs to know the ending balances in the following accounts. Work-in-Process Inventory, Finished Goods Inventory, and Cost of Goods Sold. Young needs to set the selling price to cover the costs of making the product and provide a profit. Young can look for ways to cut the costs when actual process costs are more than planned process costs