Which of the following characteristics does not usually apply to process operations systems?

a)each unit of product is separately identifiable.
b)partially completed products are transferred between processes.
c)different managers are responsible for different processes.
d)the output of all processes except the final process is an input to the next process.
e)costs are computed using equivalent units.

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: