If the beginning Work-in-Process inventory is zero, first-in, first-out (FIFO) and weighted-average process costing will assign the same amount to the units transferred out.

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FIFO and weighted-average process costing both assume that the first units put into production are the first units transferred out. Therefore, if the beginning Work-in-Process inventory is zero, both methods will assign the same amount to the units transferred out.

If the Beginning Work-In-Process Inventory Is Zero, First-In, First-Out (FIFO)