Which of the Following Is an Assumption Implicit in Process-Costing

Multiple Choice

Which of the following is an assumption implicit in process-costing?

A) All completed units receive more direct material inputs than units in process.
B) All completed units receive less direct material inputs than units in process.
C) Opening inventory is always nil, for the cost calculations.
D) Ending inventory is always nil, for the cost calculations.
E) All completed units receive the same amount of direct material inputs and the same amount of conversion costs.