When computing the cost per equivalent unit, the weighted-average method of process costing considers Multiple Choice costs incurred during the current period less cost of beginning work in process inventory. costs incurred during the current period plus cost of ending work in process inventory costs incurred during the current period plus cost of beginning work in process inventory. costs incurred during the current period only. All of the following statements are correct when referring to process costing except Multiple Choice Units produced are indistinguishable from each other. Process costing would be appropriate for a jeweler who makes custom jewelry to order A process costing system has the same basic purposes as a job-order costing system. Costs are accumulated by department