With nonuniform inputs, the cost of EWIP is calculated by
  a.  multiplying the unit cost in each input category by the equivalent units of each input found in EWIP.
  b.  subtracting the cost of goods transferred out from the total cost of materials.
  c.  adding the materials cost to the conversion cost.
  d.  multiplying the total unit cost by the units in EWIP.
  e.  none of the above.