Tomlinson's management seeks to have a more consistent cost per equivalent unit. Which method of process costing should the company choose and why?

\begin{tabular}{|c|c|c|c|} \hline & (Step 1) & (Step 2) & \\ \hline & Physical & Equivalent Units & \\ \hline Flow of Production & Units & Direct Materials & Conversion Costs \\ \hline Work in Process, beginning (given) & 8,700 & - & - \\ \hline Started During current period (given) & 34,500 & - & - \\ \hline To Account for & 43,200 & - & - \\ \hline Completed and transferred out during current period & 32,000 & 32,000 & 32,000 \\ \hline \multirow[t]{2}{*}{ Work in Process, ending (given) } & 11,200 & - & - \\ \hline & - & 11,200 & 7840 \\ \hline Accounted For & 43,200 & - & - \\ \hline \multirow[t]{3}{*}{ Equivalent units of work done to date } & - & 43,200 & 32,840 \\ \hline & Total & & \\ \hline & Production & Direct & Conversion \\ \hline (Step 3) & Costs & Materials & Costs \\ \hline Work in Process (given) & 104,700 & 61,500 & 43,200 \\ \hline Costs added in current period & 800,004 & 301,380 & 498,624 \\ \hline Total coats to account for & 904,704 & 362,880 & 541,824 \\ \hline (Step 4) & - & - & - \\ \hline Costs incurred to date & - & 32,000 & 32,000 \\ \hline Divide by equivalent units of work done to date & - & 112,000 & 7,840 \\ \hline Cost per equivalent unit of work done to date & - & 144,000.00 & 39,840.00 \\ \hline (Step 5) & - & - & - \\ \hline Assignment of Costs: & - & - & - \\ \hline Completed and transferred out & 704,000 & 268,800 & 435,200 \\ \hline Work in process ending & 200,704 & 94,080 & 106,624 \\ \hline Total costs accounted for & 904,704 & 362,880 & 541,824 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline 1725 & (Step 1) & (Step 2) & \\ \hline & Physical & Equivalent Units & \\ \hline Flow of Production & Units & Direct Materials & Conversion Costs \\ \hline Work in Process, beginning (given) & & - & - \\ \hline Started During current period (given) & & - & - \\ \hline To Account for & & - & - \\ \hline Completed and transferred out during current period & - & - & - \\ \hline From Beginning work in process & & & \\ \hline Started and Completed & & & \\ \hline Work in Process, ending (given) & & & \\ \hline & - & - & - \\ \hline Accounted For & & - & - \\ \hline Equivalent units of work done to date & - & & \\ \hline & & & \\ \hline & Total & & \\ \hline & Production & Direct & Conversion \\ \hline (Step 3) & Costs & Materials & Costs \\ \hline Work in Process, beginning (given) & & & \\ \hline Costs added in current period & & & \\ \hline Total coats to account for & & & \\ \hline (Step 4) & - & - & - \\ \hline Costs added in current period & - & & $ \\ \hline Divide by equivalent units of work done current period & - & & \\ \hline Cost per equivalent unit of work done current period & - & & \\ \hline (Step 5) & - & - & - \\ \hline Assignment of Costs: & - & - & - \\ \hline Completed and transferred out ( 33,000 units) & & & \\ \hline Work in process beginning (8,500 units) & & - & \\ \hline & - & - & - \\ \hline Total From Beginning Inventory & & - & - \\ \hline Started and completed & & & \\ \hline Total Costs of units completed and transferred out & & - & - \\ \hline Work in process ending & & - & = \\ \hline Total costs accounted for & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & (Step 1) & (Step 2) & \\ \hline & Physical & Equivalent Units & \\ \hline Flow of Production & Units & Direct Materials & Conversion Costs \\ \hline Work in Process, beginning (given) & 8,700 & - & - \\ \hline Started During current period (given) & 34,500 & - & - \\ \hline To Account for & 43,200 & - & - \\ \hline Completed and transferred out during current period & 32,000 & 32,000 & 32,000 \\ \hline \multirow[t]{2}{*}{ Work in Process, ending (given) } & 11,200 & - & - \\ \hline & - & 11,200 & 7840 \\ \hline Accounted For & 43,200 & - & - \\ \hline \multirow[t]{3}{*}{ Equivalent units of work done to date } & - & 43,200 & 32,840 \\ \hline & Total & & \\ \hline & Production & Direct & Conversion \\ \hline (Step 3) & Costs & Materials & Costs \\ \hline Work in Process (given) & 104,700 & 61,500 & 43,200 \\ \hline Costs added in current period & 800,004 & 301,380 & 498,624 \\ \hline Total coats to account for & 904,704 & 362,880 & 541,824 \\ \hline (Step 4) & - & - & - \\ \hline Costs incurred to date & - & 32,000 & 32,000 \\ \hline Divide by equivalent units of work done to date & - & 112,000 & 7,840 \\ \hline Cost per equivalent unit of work done to date & - & 144,000.00 & 39,840.00 \\ \hline (Step 5) & - & - & - \\ \hline Assignment of Costs: & - & - & - \\ \hline Completed and transferred out & 704,000 & 268,800 & 435,200 \\ \hline Work in process ending & 200,704 & 94,080 & 106,624 \\ \hline Total costs accounted for & 904,704 & 362,880 & 541,824 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline 1725 & (Step 1) & (Step 2) & \\ \hline & Physical & Equivalent Units & \\ \hline Flow of Production & Units & Direct Materials & Conversion Costs \\ \hline Work in Process, beginning (given) & & - & - \\ \hline Started During current period (given) & & - & - \\ \hline To Account for & & - & - \\ \hline Completed and transferred out during current period & - & - & - \\ \hline From Beginning work in process & & & \\ \hline Started and Completed & & & \\ \hline Work in Process, ending (given) & & & \\ \hline & - & - & - \\ \hline Accounted For & & - & - \\ \hline Equivalent units of work done to date & - & & \\ \hline & & & \\ \hline & Total & & \\ \hline & Production & Direct & Conversion \\ \hline (Step 3) & Costs & Materials & Costs \\ \hline Work in Process, beginning (given) & & & \\ \hline Costs added in current period & & & \\ \hline Total coats to account for & & & \\ \hline (Step 4) & - & - & - \\ \hline Costs added in current period & - & & $ \\ \hline Divide by equivalent units of work done current period & - & & \\ \hline Cost per equivalent unit of work done current period & - & & \\ \hline (Step 5) & - & - & - \\ \hline Assignment of Costs: & - & - & - \\ \hline Completed and transferred out ( 33,000 units) & & & \\ \hline Work in process beginning (8,500 units) & & - & \\ \hline & - & - & - \\ \hline Total From Beginning Inventory & & - & - \\ \hline Started and completed & & & \\ \hline Total Costs of units completed and transferred out & & - & - \\ \hline Work in process ending & & - & = \\ \hline Total costs accounted for & & & \\ \hline \end{tabular}