he computation of equivalent units under the FIFO method: a. Ignores units in the beginning and ending work in process inventories. b. Treats units in the beginning work in process stock as if they represent a separate batch of goods separate and distinct from goods started and completed during the current period. c. Treats units in the ending work in process stock as if they were started and completed during the current period. d. Treats units in the beginning work in process stock as if they were started and completed during the current period