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 year
• B
• :
• at the end of each period
• C
• :
• at the end of each production run
• D
• :
• at the end of each day