Which of the Following Statements Referring to a Production Report

Multiple Choice

Which of the following statements referring to a production report is not correct?

A) The quantity schedule deals with physical units, not whole units.
B) The total "Costs to be accounted for" must equal the total cost of the units completed and transferred out, plus the cost of the ending work-in-process inventory.
C) The equivalent units in the ending work-in-process inventory will be different if the weighted-average method is used than it will be if the FIFO method is used.
D) The total of the "Units to be accounted for" will equal the total of the "Units accounted for."