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[5] A process costing system is used for a department that began operations in Year 1. Approximately the same number of physical units, at the

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[5] A process costing system is used for a department that began operations in Year 1. Approximately the same number of physical units, at the same degree of completion, were in work-in-process at the end of both January and February of the current year. Monthly conversion costs are assigned to ending work-in-process and units completed. Compared with the FIFO method, would the weighted-average method use the same or a greater number of equivalent units to calculate the monthly cost assignments

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