19 of 55 (0 complete) ? | This Test: 150 pts possible This Question: 2 pts Equivalent units of production are calculated because 0 A, some units in ending work-in-process are incomplete at the end of the period. O B. sometimes departments switch from job order costing to process costing, and must recalculate units. C. the number of equivalent units must always equal the total number of physical units O D. the equivalent cost per unit is used to determine the manufacturing overhead rate