16. Barraza Corporation uses a weighted average process costing system. Barraza has two direct materials. One of these materials is added at the beginning of the production process. The other material is added when processing is 50% complete. When will the equivalent units of production for these two materials be equal? A) when processing on beginning work in process is less than 50% complete at the start of the period. B) when processing on beginning work in process is more than 50% complete at the start of the period. C) when processing on ending work in process is over 50% complete. D) when processing on ending work in process is less than 50% complete. 17. When the weighted average method of process costing is used, a department's equivalent units are computed by: A) subtracting the equivalent units in beginning inventory from the equivalent units in ending inventory. B) subtracting the equivalent units in beginning inventory from the equivalent units for work performed during the period. C) adding the units transferred out to the equivalent units in ending inventory D) subtracting the equivalent units in beginning inventory from the sum of the units transferred out and the equivalent units in ending inventory 18. Which of the following are needed to compute the cost per equivalent unit for materials under the weighted average method of process costing? Material cost assigned Material cost added to to beginning work in production during the current period 19. For which situation(s) below would an organization be more likely to use a process costing system of rather than a job-order costing system? A) a paper mill that processes wood pulp into large rolls of paper B) a shop that restores old cars to "showroom" quality C) a framing shop that builds picture frames to order for individual customers D) a masonry company that builds brick walls, bulkheads, and walkways designed by architects 20. Costs in an operation costing system are accumulated by A) department. B) by individual job. C) by both job and departments. D) by neither job nor department