1. When computing the FIFO cost per unit for materials or conversion, the units in beginning work in process (multiplied by the percent complete) should be subtracted in the denominator.

a. true b. false

2. In computing unit cost figures for materials and conversion, the units in the ending work in process (multiplied by the percent complete) should not be added in the denominator when the FIFO method is used.

a. true b. false