Work in Process Account Data for Two Months; Cost of Production Reports Pittsburgh Aluminum Company uses a process cost system to record the costs of…

3.  The cost per equivalent unit for direct materials SelectdecreasedincreasedItem 129  from August to October. The cost per equivalent unit for conversion costs SelectdecreasedincreasedItem 130  from August to October. These changes Selectneed notshouldItem 131  be investigated for their underlying causes, and any necessary corrective actions should be taken.

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