Tranquil Teas makes bottled iced teas and uses a process cost system. Each day, Tranquil produces 250 bottles of tea; each period, Tranquil produces 23,000 bottles; each year, Tranquil produces 92,000 bottles. In addition, Tranquil does about 180 production runs per year. At what point should Tranquil determine its total manufacturing costs?

• A at the end of each period
• B at the end of each year
• C at the end of each day
• Dat the end of each production run