During August, the Filtering Department of Olive Company Had Beginning

Multiple Choice

During August, the Filtering Department of Olive Company had beginning transferred in units of 200 with costs of $50,000. 500 units were started in production during the month. It had 100 units in ending Work-in-Process Inventory. Under the first-in, first-out (FIFO) method, current-period equivalent units of production for transferred in units in beginning Work-in-Process Inventory of the Filtering Department is:

A) 0 units.
B) 500 units.
C) 200 units.
D) 100 units.