6. A process costing system: A. uses a separate Work in Process account for the entire company. B. uses a single Work in Process account for each processing department. C. uses a separate Work in Process account for each type of product produced. D. does not use a Work in Process account in any form. 7. A company should use process costing, rather than job order costing, if A. production is only partially completed during the accounting period. B. the product is manufactured in batches only as orders are received. C. the product is composed of mass-produced homogeneous units. D. the product goes through several steps of production. 8. Equivalent units for a process costing system using the weighted-average method would be equal to: A. units started and completed during the period plus equivalent units in the B. units completed during the period less equivalent units in the beginning C. units completed during the period and transferred out. ending work in process inventory. inventory, plus equivalent units in the ending work in process inventory. units completed during the period plus equivalent units in the ending work in process inventory. D