If direct materials are added at the beginning of a process, the equivalent units completed of direct materials will be: Equal to equivalent units completed of conversion costs Equal to the physical units completed Less than physical units completed None of the above Which of the following are not typical problems of traditional costing approaches (as compared to Activity-Based Costing)? O Under-costing of low-volume, high-complexity products Over-costing of high-volume, low-complexity products O Over-producing unprofitable products Under-producing profitable products None of the above If a company has sufficient excess capacity, which of the following costs are relevant to the decision to make or buy a new product? O Direct materlals O Variable overhead Fixed overrhead Costs of buying from the outside vendor O AB.and D only