Which of the following statements is false? (You may select more than one answer.)

a. The activity in a processing department is performed uniformly on all units passing through the department.

b. The output of a processing department is heterogeneous; in other words, all of the units produced are distinct from one another.

c. Equivalent units are calculated by taking the number of partially completed units on hand and multiplying those units by their percentage of completion.

d. The weighted-average method of computing the cost per equivalent unit averages together units and costs from the current and prior periods.