Which of the Following Is Not Correct

Multiple Choice

Which of the following is not correct?

A) Equivalent units of production are used to determine the cost per unit of all products, whether completed or not.
B) The equivalent units of production of ten units that are 20% complete is two full units.
C) Equivalent units of production is an expression of the number of units that would have been started and finished if all of the effort were directed at that purpose.
D) The weighted-average method of computing equivalent units assumes that products are at the same point of completion for both materials and conversion costs.