(d) Controllable losses and non-controllable losses and gains may occur in manufacturing processes. Identify and define three possible and general types of process losses and gains. (3 marks) (e) Explain the need for equivalent units and why separate equivalent-unit totals are calculated for direct materials and conversion cost. (6 marks) (f) If an examination of goods in production at the end of the period revealed 30,000 units that are, on average, 70% complete, would it be correct to say that 21,000 units were finished during the period? Why