Choose "true" or "false" as applicable for each of the following items as they pertain to equivalent full units (EFU). EFU cannot be calculated for units completed and transferred out of the department. Units in ending WIP inventory could potentially be more complete as to conversion costs than as to transferred in costs. One complete unit equals one EFU. Separate unit cost calculations must be performed for direct materials and conversions costs if units differ in the stage of completion as to direct materials versus conversion costs