Which of the following statements about process cost accounting systems is false?
a. Beginning units of work in process plus the units put into production should equal ending work in process units plus units completed.
b. The cost flows in journal entries for process cost accounting systems and job order cost accounting systems are similar.
c. Process cost accounting is well suited for those production processes where similar units are produced in a continuous flow.
d. The equivalent units of production for materials and conversion costs are the same.