Which of the Following Is Not True of the Weighted-Average

Multiple Choice

Which of the following is not true of the weighted-average process-costing method?

A) the method calculates the cost per equivalent unit of all work done to date regardless of the accounting period in which the work was done
B) the costs in work in process (beginning work in process) when the period starts are not considered when calculating the weighted-average cost per equivalent unit
C) the weighted-average cost is the total of all costs entering the Work in Process account divided by the total equivalent units in ending work-in-process inventory
D) the costs to account for are equal to the beginning work in process plus the costs added to work in process during the same period