Alvaro is a self-employed contractor and was living in a townhouse in Montana he had owned and used as his main home since 2012. He got a job in California and sold his townhouse in 2021. Based on Alvaro's new place of employment and the home he sold, which of the following is true? A. He is not entitled to claim a reduced maximum exclusion of gain from the sale
B. Alvaro's sale of his home is not considered to have occurred because of a change in place of employment
C. He is entitled to claim the entire maximum exclusion of gain from the sale
D. He is entitled to claim a reduced maximum exclusion of gain from the sale

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.