Answer:
C. Debit Work in Process—Dept. B; credit Finished Goods—Dept. A
Explanation:
It is known that during continuous production, businesses find it difficult to isolate each individual unit and calculate a cost. Process costing systems accumulate the materials, labor and overhead costs for the period along with the total number of units produced. The total number of units produced includes both completed units and partially completed units. The company determines the percentage of completion for each partially completed unit and adds these amounts to the total number of completed units to determine the equivalent units.
The category that does not belong to the periodic evaluation is Change Analysis.
Option D is the correct answer.
<h3>What is a periodic evaluation?</h3>
Periodic evaluation is a technique that is totally developmental in nature and disregards the formal advice relating to tenure, retention, or promotion of employees.
Periodic evaluation has three broad categories namely, hazard analysis, safety, and health-related inspections, and evaluation relating to personal protective equipment (PPE).
Therefore, out of the provided options, Change analysis is not considered a category for periodic evaluation.
Learn more about the periodic evaluation. in the related link;
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Cognitive evaluation theory would question the use of money as a motivator because external motivational tools may lower intrinsic motivation because people will start working to get the reward, NOT because they are intrinsically motivated or challenged.
<span>It does not include implementing change. The team is only responsible for stringent standards of conduct, self-enforcement of legal and ethical rules and
effective and efficient use of resources. Implementing change is the responsibility other people or outside forces.</span>
