Which of the following statements is false regarding process costing?

Select one:

A. All costs must be assigned to individual jobs or production runs

B. All products must follow the same path through production to reach Finished Goods Inventory

C. The products in a single batch may differ from each other

D. A company must use the weighted average cost-flow assumption in tracking the ending balance in each Work in Process Inventory account

E. All of these statements are false.

part 2-

If direct materials are added at the beginning of a process, the equivalent units completed of direct materials will be:

Select one:

A. Equal to equivalent units completed of conversion costs

B. Equal to physical units completed

C. Equal to the units of direct materials added during the period

D. None of the above

Part 3-

Which of the following items are determined based on the per-unit cost that is calculated using equivalent units of production?

Select one:

A. Ending Work in Process Inventory

B. Cost of Goods transferred out of the department

C. Costs incurred during the period

D. All of the above

E. A and B only