If a Processing Department Has No Beginning WIP Inventory,and the Ending

Multiple Choice

If a processing department has no beginning WIP Inventory,and the ending WIP Inventory is 100% complete as to material costs,the number of equivalent units for material costs is:

A) always equal to zero.
B) equal to the units completed.
C) less than the units placed into the process.
D) equal to the units placed into the process.
E) None of the answer choices is correct.