28. The fifo method of process costing differs from the average cost method of process costing in that fifo: A. allocates costs based on whole units, but the average cost method uses equivalent units B. considers the stage of completion of beginning work in process in computing equivalent units of production, but the average cost method does not C. does not consider the stage of completion of beginning work in process in computing equivalent units of production, but the average cost method does D. is applicable only to those companies using the fifo inventory pricing method, but the average cost method may be used with any inventory pricing method EA none of the above