C) Duran can only use the cost per unit of each process if all units are fully completed at the end of the accounting period.
Step-by-step explanation:
Duran uses cost accounting technique to identify cost per unit for its products. The costing techniques allows us to identify the cost of unit that are not completely finished. It is not necessary that all unit must be completed in order to find out the cost per unit of the product. The process costing is the best method to identify cost per unit for products that are in process.
