Which of the following is the best explanation for why it is necessary to calculate equivalent units of proc

Multiple Choice

In most manufacturing environments, it is not possible to conduct a physical count of units.

Companies often use a combination of a process costing and job order costing systems.

In most process costing systems, direct materials are added at the beginning of the process while throughout the manufacturing process.

All of the work to make a unit $100\%$ complete and ready to move to the next stage of production have been completed in a single time period.