RE: (Module 3) Explain how uniform inputs and nonuniform inputs affect process costing differently. Since no one replied to this post, I put up some answer. Part or all of the answer may be wrong as I do it purposely. In the case of uniform inputs, one set of equivalent units and unit cost for materials and conversion costs is determined. In the case of nonuniform inputs, one set of equivalent units and unit costs are determined for materials and another set is determined for conversion costs, and since materials are always 100% input in the beginning of the manufacturing process, when determining the equivalent units for materials, none of the beginning work in process units and 100% of the ending work in process units are always applied