The Converting Department of Osaka Napkin Company uses the average cost method and had 2,100 units in work in process that were 80% complete at the beginning of the period. During the period, 26,500 units were completed and transferred to the Packing Department. There were 1,200 units in process that were 20% complete at the end of the period. a. Determine the number of whole units to be accounted for and to be assigned costs for the period. fill in the blank 1 units b. Determine the number of equivalent units of production for the period. fill in the blank 2 units

You work as the sales manager for a company that sells office supplies to businesses of all sizes. because the profit margins are razor-thin, you need to ensure that you are getting the very best prices on paper, pencils, pens, post-it notes, and other office supplies from the manufacturers. when reviewing the quarterly profit statement, you realize that your costs are higher than they should be, and you trace the higher costs back to an employee who has been lax about getting competitive bids to ensure the lowest prices. when you conduct your research to determine the reason for the higher costs, and take action to bring those costs back down, in which of the key management processes are you taking part?