Question

Which of the following characteristics does NOT usually apply to process operations?

A. Each unit of product is separately identifiable.
B. Partially completed products are transferred between processes.
C. Each process is a separate department.
D. A separate Work in Process Inventory is used for each process.
E. Costs are computed using equivalent units.

Answer 1

The answer is C because it separates

Answer 2

C. Each process is a separate department.