QUESTION 14 level activity for activity-based costing Utilities maintenance and background checks on production workers be considered a Batch Product Unit. Facility QUESTION 15 Which of the following have the correct order of inventory accounts by cost flow for Process Costing? Work in process department 1, raw materials, finished goods, work in process department 2 Raw materials, finished goods, work in process department 1, work in process department 2 Finished goods, work in process department 1, work in process department 2 raw materials Raw materials, work in process department 1, work in process department 2, finished goods