Assuming That There Was No Beginning Work in Process Inventory

Multiple Choice

Assuming that there was no beginning work in process inventory, and the ending work in process inventory is 30% complete as to direct materials costs, the number of equivalent units for direct materials costs would be which of the following?

A) Less than the number of units started in production
B) Less than the number of units completed
C) Equal to the number of units started in production
D) Equal to the number of units completed