A distinct feature of the FIFO process-costing method is that the:

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In the FIFO process-costing method, the work done on beginning inventory before the current period is kept separate from the work done during the current period in the calculation of equivalent units. This is because FIFO assumes that units from beginning inventory are completed first, therefore their costs are not blended with the costs of units completed during the current period. This is in contrast to the weighted-average process-costing method where the costs of beginning inventory and work done during the current period are blended together.

A Distinct Feature of the FIFO Process-Costing Method Is That