Assume There Is No Beginning Work in Process Inventory and the Ending

Multiple Choice

Assume there is no beginning work in process inventory and the ending work in process inventory is 100% complete with respect to materials costs. The number of equivalent units with respect to materials costs under the weighted-average method is:

A) the same as the number of units put into production.
B) less than the number of units put into production.
C) the same as the number of units completed.
D) less than the number of units completed.