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Which of the following is not one of the four steps in accounting for production...

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Accounting

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?
Multiple Choice
Determine over or underapplied overhead.
Determine the physical flow of units.
Compute the equivalent units of production.
Compute the cost per equivalent unit of production.
Assign and reconcile costs.

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