Which of the Following Pertains to a Just-In-Time Production System

Multiple Choice

Which of the following pertains to a just-in-time production system?

A) Direct materials and work in process are combined into a conversion inventory account.
B) Direct materials and work in process are combined into a raw and in process inventory account.
C) Work in process and conversion costs are combined into a raw and in process inventory account.
D) Direct materials and conversion costs are combined into a raw and in process inventory account.