Question & Answer: The number of equivalent units in Work in Process inventory may differ for material and for conversion costs if…..

The number of equivalent units in Work in Process inventory may differ for material and for conversion costs if

A : conversion costs are calculated at the end of the accounting period.

B : a mistake was made in counting or recording the inventory amounts.

C : some units may have been transferred in from previous departments.

D : material and conversion costs enter the production process at different times and at different rates.