The First Step in Determining the Cost Per EUP Per

The first step in determining the cost per EUP per cost component under the weighted average method is to

A) add the beginning Work in Process Inventory cost to the current period's production cost.
B) divide the current period's production cost by the equivalent units.
C) subtract the beginning Work in Process Inventory cost from the current period's production cost.
D) divide the current period's production cost into the EUP.