a$)$ What are the four steps to preparing a production budget?

i$)$

ii$)$

iii$)$

b$)\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ are the actual units that the company will account for during the period.

c$)$ Total units to account for $=$ beginning work$-$in$-$process $+\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

d$)$ Total units accounted for $=$ Completed and transferred out $+\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

e$)$ The $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ determines the average cost of equivalent units by production by combining beginning inventory costs with current period costs.$$

f$)$ A $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ is an accumulation of individual costs.

g$)$ Cost per EUP for direct materials is calculated by:

$$

h$)$ Cost per EUP for conversion costs is calculated by:

$$

$$