Which steps do accountants mostly contribute to in the decision-making process?

	a.	Making a decision and then reviewing the results of that decision.
	b.	Determining and evaluating possible courses of action, and then making a decision.
	c.	Determining and evaluating possible courses of action and then reviewing the results of the decision.
	d.	Identifying the problem and then assigning responsibility.

Which of the following is true of a process cost system?

	a.	There is a separate Work in Process account for each process.
	b.	A subsidiary ledger tracks the costs of each job.
	c.	Materials are added at the beginning process, and conversion costs are added at the end.
	d.	There is a separate Work in Process account for each product.

Which statement is true?

	a.	Ending Work in Process - equivalent units = total units accounted for.
	b.	Total units accounted for = units in ending Work in Process + units transferred out.
	c.	Beginning Work in Process + ending Work in Process = total units accounted for.
	d.	Total units accounted for = beginning Work in Process - units transferred out.