Which of the following statements referring to a production report is not correct?

- The equivalent units in the ending work-in-process inventory will be different if the weighted-average method is used than it will be if the FIFO method is used.

- The quantity schedule deals with physical units, not whole units.

- The total of the "Units to be accounted for" will equal the total of the "Units accounted for."

- The total "Costs to be accounted for" must equal the total cost of the units completed and transferred out, plus the cost of the ending work-in-process inventory.