Question: A key idea in process costing that refers to the number of units that could have been started and completed given the costs incurred during

A key idea in process costing that refers to the number of units that could have been started and completed given the costs incurred during the period is known as:
(1). Manufacturing overhead
(2). Units in process
(3). A job cost sheet
(4). Equivalent units of production
(5). Process cost summary

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