Which of the Following Is Not One of the Four

Multiple Choice

Which of the following is not one of the four steps in accounting for production activity and assigning costs during a period under a process cost system?

A) Determine over or underapplied overhead.
B) Determine the physical flow of units.
C) Compute the equivalent units of production.
D) Compute the cost per equivalent unit of production.
E) Assign and reconcile costs.