Rohn Corporation is conducting a time-driven activity-based costing study in its Tech Support Department. The company has provided the following data to aid in that study:
Required:
a. Prepare a time-driven activity-based costing Customer Cost Analysis report that determines the total Tech Support Department cost assigned to each customer.
b. Prepare a time-driven activity-based costing Capacity Analysis report for the Tech Support Department that determines the impact on expenses of matching capacity with demand.

Which of the following is not a necessary step in preparing a production cost report?

A) Compute the equivalent units of production.
B) Compute the physical unit flow.
C) Prepare the job order cost sheet.
D) Prepare a cost reconciliation schedule.