Equivalent units a are used in calculating cost per unit in a process costing system. O b. are partially completed units which have been converted to a comparable number of completed units. c. are not necessary in a job-order costing system. O d. All of the above are true. May 1 is 2,000 units and its Work in Process inventory on May 31 is 1.800 units. If 10,000 units were completed during the period, how many units The molding department's Work in Process inventory were started in the cutting department? O a 12,000 units O b. 9,800 units O c. 10,000 units O d. 10,200 units The Work In Process account balance will appear on which financial statement? a. Income Statement O b. Statement of Cash Flows c. Statement of Owner's Equity d. Balance Sheet