When assigning costs to partially completed units in the ending work in process inventory, it is not necessary to consider the percentage completion of the units under the weighted-average method.

Under the weighted-average method, the percentage completion of the units in the ending work in process inventory must be considered when assigning costs. This is because the weighted-average method calculates the equivalent units of production, which takes into account both completed units and partially completed units based on their respective percentage of completion.