The first$-$in$,$ first$-$out $($FIFO$)$ method creates better month$-$to$-$month cost comparisons than the weighted$-$average method $\_\_\_\_\_\_\_\_.$

Group of answer choices

when there are substantial quantities of units in process at the end of the period

because it does not recognize transferred in units from other processes

because it is used by industries that do not experience significant cost changes

because it merges costs from the prior period with the current period