All of the following represent the characterstics of the Weighted Average process costing except:

a. Cost of completed units include the cost of begining work in process.

b. Cost incurred during the period in addition to the cost of begining work in process are included in computation of cost per equivalent unit.

c. Equivalent unit for direct material equals the completed units plus the portion of completed units in the ending work in process.

d. begining work in process is not considered.