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Which objective listed below is not a cost accounting objective for the producti

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Which objective listed below is not a cost accounting objective for the producti

Which objective listed below is not a cost accounting objective for the production cycle?
A) provide information for planning, controlling, and evaluating the performance of production operations
B) provide cost data about products used in pricing and product mix decisions
C) collect and process the information used to calculate inventory and cost of goods sold amounts that appear in the financial statements
D) provide tests of audit control functions as part of the AIS

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