Which of the following statements about total equivalent units is TRUE ?

Answers:	a. When calculating total equivalent units with the FIFO method, it does NOT matter how many units were in beginning work in process.
	b. Total equivalent units with respect to conversion costs is usually the same as total equivalent units with respect to direct materials.
	c. The weighted average and FIFO methods calculate total equivalent units the same way.
	d. Total equivalent units with respect to transferred-in costs should be the same as total equivalent units with respect to direct materials if all direct materials are added at the beginning of the process.