The units in beginning work in process inventory plus the units started into production must equal the units transferred out of the department plus the units in ending work in process inventory. T or F

When computing the cost per equivalent unit, it is necessary to consider the percentage completion of the units in beginning inventory under the weighted-average method. T or F

Job-order costing would be more likely to be used than process costing in situations where many different products or services are produced each period to customer specifications. T or F