10. T, F. In calculating the unit cost in a department subsequent to the first department, the first department's costs are hardly taken into consideration. 11. T, F. When material, direct labor and overhead costs are added uniformly in a process costing system, it is okay to use only one equivalent production figure. 12.T, F. When material, direct labor and overhead costs are not added to production uniformly, it becomes necessary to use separate equivalent units of production in calculating unit costs in departments. 13. T, F. In determining the cost of the ending work in process, the cost accountant must consider the stage of completion or percentage of completion and the point at which materials are added in order to make the proper allocation of costs. 14. T, F. Cost of normal losses in production increase the cost of good output because the loss is not ignored in computing equivalent units of production. 15. T, F. If materials added to the process in the department increases the number of units being manufactured, the unit cost from the prior department need not be adjusted