The cost of production report may be used for all the following except analyzing the change in a.direct materials costs per equivalent units between periods. b.general and administrative costs per equivalent units between periods. c.costs per equivalent units between periods. d.conversion costs per equivalent units between periods.

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Answer:

b. general and administrative costs per equivalent units between periods.

Explanation:

General and Administrative costs are not production costs. They are categorized as period costs that are expensed during the period in which they are incurred.

Production Costs reports on Costs incurred during production. These included costs that vary with volume produced (variable) and those that do not vary with volume produced (overheads).