The percentage of completion of the beginning work-in-process inventory should be considered in the computation of the equivalent units for which of the following methods of process costing? 
Definitions:
Copy Constructor
In object-oriented programming, a constructor that sets up a new object by copying values from another object of the identical class.
Book Class
Represents a blueprint for creating instances or objects related to books in object-oriented programming.
Accessor Methods
Methods in object-oriented programming that are used to get or retrieve the value of an object’s attributes.
Mutator Methods
Methods used to modify or manipulate the state of an object, typically by setting the value of its instance variables.
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