In the Camria Company Materials Are Entered at the Beginning

Multiple Choice

In the Camria Company materials are entered at the beginning of the process. If there is no beginning work in process but there is an ending work in process inventory the number of equivalent units as to materials costs will be

A) the same as the units started.
B) the same as the units completed.
C) less than the units started.
D) less than the units completed.