Under the FIFO process costing method, the two categories of completed units used to compute the total cost of units completed during a period are beginning work-in-process units and units started (A) units started and completed and ending work-in-process units. (B) beginning work-in-process units and units started and completed during the current period. (C) None of the above. (D) 8 The following are the different methods used to assign overhead costs to cost objects: (i) plantwide rate (ii) departmental rate (iii) activity-based costing activity rate Rank these methods of assigning overhead costs from least accurate to most accurate: (i), (ii), (iii) (A) (ii), (i), (iii) (B) (), (i), (i) (C) (iii), (ii), (i) (D) Which of the following costs are always irrelevant in decision making? 9. Avoidable costs (A) Sunk costs (B) Opportunity costs (C) Fixed costs (D)