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

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