3. The materials are entered into production at the end of the process in the cracking department. Assume there have been NO changes in input costs for material, labour or overhead items over the past 2 years. Which of the following statements is TRUE? a. Equivalents units for DM and CC under FIFO and weighted-average are the same b. Cost of goods transferred out under FIFO and weighted-average are the same c. Cost of ending balance of WIP under FIFO and weighted-average are the same d. All of the above statements are true e. Only B and C above are true