Which of the following is FALSE about computing equivalent units under the weighted average method? a. Units transferred to the next department are always considered 100% complete. b. Equivalent units are roughly equal to the number of complete units that could have been made from the same level of materials and effort that went into the units partially complete. o c. Equivalent units are computed for ending work in process inventory and units and transferred to the next department, but not for beginning work in process inventory. O d. Units started during the period are always considered 100% complete