In a process-costing system, work-in-process inventory, materials are added uniformly so that multiple calculations of equivalent units are needed for each type of input.

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In a process-costing system, materials may not always be added uniformly; the point at which materials are added varies by process. The need for multiple calculations of equivalent units arises from different stages of completion for materials, labor, and overhead, not solely from the uniform addition of materials.

In a Process-Costing System, Work-In-Process Inventory, Materials Are Added Uniformly