Which of the following statements regarding transferred-in costs is true?

Group of answer choices

a.) The number of equivalent units for transferred-in costs in ending Work in Process inventory is the same as the number of physical units transferred-in present in the ending Work in Process inventory

b.) When considering only transferred-in costs, the cost of beginning inventory must equal the cost of the ending inventory

c.) Transferred-in units are assumed to be 0 percent complete when the cost per equivalent unit calculation is performed

d.) All of these answer choices are correct