A process/department (using process costing) has competed all units from the beginning work-in-process and units started. Both the weighted average and FIFO method will result in the same amount for: A cost of compete units Os equivalent units of production for materials Ocequivalent units of production for materials (if beginning work-in-process is 100% as to materials) D.cost per equivalent unit for conversion (if beginning work-in-process is 100% as to conversion)