In the Computation of the Cost Per Equivalent Unit,the Weighted-Average

In the computation of the cost per equivalent unit,the weighted-average method of process costing considers all the costs:

A) that have entered work in process during the current accounting period from the units started or transferred in minus the costs associated with ending inventory.
B) that have entered work in process during the current accounting period from the units started or transferred in plus the costs associated with ending inventory.
C) entering work in process from the units in beginning inventory plus the costs for the work completed during the current accounting period.
D) costs that have entered work in process from the units started or transferred in during the current accounting period.