Since the weighted$-$average method does not make a distinction as to whether the activity occurred in the current or a preceding accounting period, the calculation of equivalent units focuses on using $\_\_\_\_\_\_.$

Multiple choice question.

goods transferred out and ending work$-$in$-$process

goods started into production and ending work$-$in$-$process

beginning work$-$in$-$process and goods started in production

beginning work$-$in$-$process and goods starting into production