1. The design activity of process management focuses on

A) identifying new markets and product opportunities.

B) ensuring that the inputs to the process, such as materials, technology, and a trained workforce, are adequate.

C) maintaining consistency in output by assessing performance and taking corrective action when necessary.

D) continually seeking to achieve higher levels of performance.he design activity of process management focuses on.

2. When manufacturing inventory, what is the accounting treatment for abnormal freight-in costs?

a. Charge to expense for the period.

b. Charge to the finished goods inventory.

c. Charge to raw materials inventory.

d. Allocate to raw materials, work in process, and finished goods.