Howell Company uses the average cost method of process costing. Howell had 1,000 units in beginning work-in-process which were 75% complete. Costs associated with this inventory were $3,200. When calculating the cost per equivalent unit for the month of June, Howells controller should:

:

Group of answer choices

Include the $3,200 with the current months cost to arrive at total cost for production to date.

Not consider the $3,200 as those costs were incurred in a prior period.

Calculate the cost to complete the 1,000 items in beginning work-in-process separately.

Include the equivalent units to complete the beginning work-in-process inventory to arrive at the equivalent units for the period.