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Answer:
Cost assignment and reconciliation
Physical flow of units
Equivalent units of production
The parts of the cost summary include the cost assignment and reconciliation. The cost charged to each job and the equivalent units of production. Hence the option A, B, and C are correct.
What is a cost summary ?
The cost summary is one that is used to estimate the cost and is based on the cost-benefit analysis. The summary tells us about the assignment and reconciliation of the costs and costs that are charged for each job. It also tells us about the equal units of production.
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