10 If materials are added continuously throughout the production process, then the equivalent units for materials will always equal the equivalent units for the conversion costs. TRUE FALSE If materials are only added at the beginning of the production process, then the degree of completion for materials in the ending Work-in-Process Inventory will be the same as the degree of completion for the conversion costs. TRUE FALSE 12 In the weighted average approach, the number of physical units transferred out cannot be greater than the equivalent number of units produced during the period. TRUE FALSE 13 In a weighted average process costing system, the costs in the beginning Work-in-Process Inventory are not used to compute the costs transferred-out. e debe FALSE TRUE