Under Which of the Following Conditions Will the First-In,first-Out Method

Multiple Choice

Under which of the following conditions will the first-in,first-out method of process costing produce the same cost of goods manufactured amount as the average cost method?

A) When goods produced are homogeneous in nature
B) When there is no beginning inventory
C) When there is no ending inventory
D) When beginning and ending inventories are each 50 percent complete