"se the following information for Taco Swell, Inc., (assume the tax rate is 22 percent): 2017 2018 Sales $ 18,573 $ 17,136 Depreciation 1,801 1,876 Cost of goods sold 4,679 4,847 Other expenses 1,016 894 Interest 865 996 Cash 6,277 6,886 Accounts receivable 8,180 9,847 Short-term notes payable 1,310 1,287 Long-term debt 20,740 24,986 Net fixed assets 51,196 54,693 Accounts payable 4,608 5,064 Inventory 14,521 15,428 Dividends 1,650 1,758 Prepare a balance sheet for this company for 2017 and 2018. (Do not round intermediate calculations.)"

Elliott company produces large quantities of a standardized product. the following information is available for its production activities for march. units costs beginning work in process inventory 2,500 beginning work in process inventory started 25,000 direct materials $ 3,725 ending work in process inventory 5,000 conversion 11,580 $ 15,305 status of ending work in process inventory direct materials added 185,750 materials—percent complete 100 % direct labor added 182,375 conversion—percent complete 30 % overhead applied (140% of direct labor) 255,325 total costs to account for $ 638,755 ending work in process inventory $ 62,530 prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per eup, and its cost assignment and reconciliation. use the weighted-average method. (round "cost per eup" to 2 decimal places.)

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For a firm that uses the weighted average method of process costing, which of the following must be true? (a) physical units can be greater than or less than equivalent units. (b) physical units must be equal to equivalent units. (c) equivalent units must be greater than or equal to physical units. (d) physical units must be greater than or equal to equivalent units.