I. True or False: ______ 7. Raw material inventory shows the cost of finished products available for sale to customers. ______ 8. In a process cost system, total costs are determined at the end of a month or year. ______ 9. The allocation of the three manufacturing costs to work in process in a process cost system is the same as in a work order cost system. ______ 10. Equivalent units of production must be calculated before unit costs of production can be calculated. ______ 11. The physical units of a department are another name for equivalent units of production. ______ 13. A cost driver generally does not have a direct cause-effect relationship with the resources consumed. _______ 15. Low-volume products often require more special handling than high-volume products.