Which of the following statements is true with regard to process costing? A. Total units accounted for equals the sum of equivalent units in ending work in process and equivalent units completed and transferred out. B. The initial cost object is a job. OC. For current period calculations, the percentage of completion for units in ending work in process and the percentage of completion for units completed and transferred out is used to calculate equivalent units under the weighted average method. D. Total conversion costs to account for includes all direct material and manufacturing overhead costs included in beginning inventory and added to production during the period. OE. All the above describe an element of process costing systems.