It uses multiple WIP accounts, one for each processing department 33. Managerial accounting differs from financial accounting in that managerial accounting: (1.5 Points) a. Is used primarily by external decision makers b. is required by Generally Accepted Accounting Principles (GAAP) c, tends to report on the company as each segments of the company for different purposes d. emphasizes data reliability over data accuracy 34. How are the units to be produced in any given period calculated? 15 Points