The Dolly Company Began the Period with No Units in Process

Multiple Choice

The Dolly Company began the period with no units in process and in Finished Goods Inventory.During the period they began 96,000 units and completed 80,000 units.If equivalent units for the period totalled 90,000, then the units in process were what percent complete? (rounded)

A) 62.5%
B) 83.3%
C) 88.9%
D) 75%