Manufacturing costs other than direct materials and direct labor, and are not readily traceable to specific units or batches of production are called: A. Administrative expenses. B. Nonmanufacturing costs. C. Prime costs. D. Factory overhead. E. Preproduction costs.

Computing equivalent units is especially important for: (a) goods that take a relatively short time to produce, such as plastic bottles. (b) goods with sustainability implications in their production processes. (c) goods that are started and completed during the same period. (d) goods that take a long time to produce, such as airplanes.