To include the personal assets and transactions of a business's owner in the records and reports of the business would be in conflict with the:
A. Objectivity principle B. Realization principle C. Business entity principle
D. Going-concern principle
E. Revenue recognition principle

The cost of the beginning work in process inventory was comprised of $3,000 of direct materials, $10,000 of direct labor, and $10,000 of factory overhead. costs incurred during the period were comprised of $15,000 of direct materials costs, and $100,000 of conversion costs. the equivalent units of production (eup) for the period were 9,000 for direct materials and 6,000 for conversion. the costs per eup were: