Which of the following statements is Incorrect with regard to the production cost report prepared in a companys first processingdepartment?

A. The cost per equivalent unit represents how much it costs to complete one unit in the department during the period.

B. Total costs to account for include product costs in thedepartments beginning work in process inventory and product costs added to its work in process during the period.

C. The production cost report assigns costs to units in the departments ending work in process inventory and units completed and transferred out during the period.

D. Total equivalent units for a product cost category could never exceed total physical units.