Question 10 2 pts Why it is necessary to calculate equivalent units of production in a process costing environment? In most cases, there is no difference between physical units and equivalent units of production Companies often use a combination of a process costing and job order costing systems. All of the work to make a unit 100% complete and ready to move to the next stage of production or to finished goods inventory may not have been completed in a single time period. In most manufacturing environments, it is not possible to conduct a physical count of units