help with 22 and 23 please

Which of the following is not true of process costing? A. I1 sets up a work-in-process account for each process (department) B. If expresses the amount of work done in terms of equivalent units C. A production cost report (or production report) is prepared for all processes together D. Process costing computes the costs of two batches completed \& transterred out units and ending work-in-process units. QUESTION 23 2. The following cost information is given for the department: Total Equivalent units (EU) for Complete units and Ending work-in-process together : 760EU (there is only one cost category) Complete unite: 700 units. Which of the following is impossible? A. The ending work-in-process has 60 physical units B. The ending work-in-process has 300 physical units, which are 20% complete C. Beginning work-in-process had 600 units and 400 unts were slarted during the curtent period. D. If eniding work-in-process is 100 units its equivalent units are less than 100