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:
MMPI-2
The Minnesota Multiphasic Personality Inventory-2 is a psychological test that assesses personality traits and psychopathology. It is widely used for clinical diagnosis, treatment planning, and research in mental health.
Cattell 16PF
A personality assessment tool developed by Raymond Cattell, which identifies sixteen personality factors or traits.
Oral Stage
The first stage in Freud's psychosexual stages of development occurring from birth to 18 months, where pleasure centers on the mouth through activities such as sucking and biting.
Psychosexual Development
A theory by Freud that suggests children pass through a series of stages centered on erogenous zones; successful navigation through these stages is crucial for healthy personality development.
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