The Computation of Equivalent Full Units Is Generally Not Necessary

The computation of equivalent full units is generally not necessary when:

A) Beginning work-in-process inventories are significantly larger than ending work-in-process inventories.
B) Beginning and ending work-in-process inventories differ only slightly.
C) The number of units in ending work-in-process exceeds the number of units completed and transferred to finished goods during the period.
D) Per-unit costs become distorted as a result of not computing equivalent full units of production.