Choose "true" or "false" as applicable for each of the following items regarding how a department assigns costs to inventory units under process costing. Inventory units that are 100% complete but have not been physically transferred to the next production department are included in ending work in process inventory of the current production department. The weighted average costing method requires prior period activity be tracked separately from current period activity. The FIFO method requires prior period activity be tracked separately from current period activity. An incomplete inventory unit represents one equivalent full unit as long as some work has been performed during the period. Under the weighted average costing method, inventory units started in a prior month and completed in the current month can be treated as started and completed in the current month in calculating equivalent full units