Using First-In-First-Out method in process costing, the work in progress at 1 point the end of the process will come from which units? OA. Beginning units in process and units completed OB. Beginning units in process and units started in the process C. Units started in the process OD. Units started and units completed In the marginal costing all fixed factory overhead costs and administration 1 point costs are treated as A. Product costs B. Period costs C. Fixed costs OD. Manufacturing cost Z 2 points