he work in process inventory and ended t 5. A process began the month with 3,000 units in the beginning if 22,000 units were completed and month with 2,000 units in the ending work in process month, how many units were started into production transferred out of the process during the during the monthi? a. 21,000. b. 23,000. c. 22,000 d. 20,000. 6. In traditiona l costing systems, overhead is generally applied based on a. direct labor. b. machine hours e. direct material dollars. d. units of production 7. Which would be an appropriate cost driver for the purchasing activity cost pool? a. Machine setups b. Purchase orders c Machine hours d. Inspections 8. Companies that switch to ABC often find they have a. been overpricing some products. b. possibly losing market share to competitors. c. been sacrificing profitability by underpricing some products. d. All of these answers are correct. 9. Which of the following factors would suggest a switch to activity-based costing? a. Product lines similar in volume and manufacturing complexity b. Overhead costs constitute a significant portion of total costs. c. The manufacturing process has been stable. d. Production managers use data provided by the existing system