Which of the following statements about process costing is true? Which of the following statements about process costing is true? The direct materials cost per equivalent unit represent the total per unit cost of completing a unit in that process. Manufacturing overhead costs can only be allocated using the traditional allocation method under a process-costing system. There is never a difference between equivalent units and physical units. The products that are best suited for process costing would be described as unique, custom-made, one-of-a-kind products. A process costing system will have a work in progress account for each unique process, and costs are only moved to finished goods after the final process has been completed