Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Apex Disk Company operates a computer disk manufacturing plant.Direct materials are added at the end of the process.The following data were presented for August:

-Using standard costs simplifies the calculations for which of the following in process-costing?

A) direct materials
B) conversion costs
C) equivalent units
D) direct materials and conversion costs but standard costs not relevant for equivalent units
E) direct materials and conversion costs and equivalent units