Answer the following statements true (T) or false (F)

1. The equivalent units of production for direct materials and conversion costs must be the same.
2. In a process costing system, equivalent units must be calculated separately for materials and conversion costs.
3. Conversion costs include the costs of purchasing and converting raw materials into finished products.
4. In a production cost report, the number of units to account for must always be greater than the number of units accounted for.
5. A production cost report shows only the calculations for the physical flow of products.


1. FALSE
2. TRUE
3. FALSE
4. FALSE
5. FALSE

Business

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