A process costing system was used for a department that began operations in January. Approximately the same number of physical units, at the same degree of completion, were in work in process at the end of both January and February. Monthly conversion costs are allocated between ending work in process and units completed. Compared to the FIFO method, would the weighted average method use the same or a greater number of equivalent units to calculate the monthly allocations? PLEASE EXPLAIN.

a) Equivalent units for weighted average compared to FIFO- January: Greater number

Equivalent units for weighted average compared to FIFO- February: Greater number

b) Equivalent units for weighted average compared to FIFO- January: Same

Equivalent units for weighted average compared to FIFO- February: Same

c) Equivalent units for weighted average compared to FIFO- January: Greater number

Equivalent units for weighted average compared to FIFO- February: Same

d) Equivalent units for weighted average compared to FIFO- January: Same

Equivalent units for weighted average compared to FIFO- February: Greater number