Harms Company Enters Materials at Beginning of the Process

Multiple Choice

Harms Company enters materials at beginning of the process.On January 1, there was no beginning Work in Process, but there were 100 units in ending Work in Process inventory.To what is the 'number of units completed' equal?

A) the same as the number of units started
B) the number of units started less 100
C) the number of units started plus 100
D) the same as the number of equivalent units