Material Is Added at the Beginning of a Process in a Process

Multiple Choice

Material is added at the beginning of a process in a process costing system.The beginning work in process inventory for this process this period was 30 percent complete as to conversion costs.Using the first-in,first-out method of costing,the total equivalent units for material for this process during this period are equal to the:

A) Units started this period in this process.
B) Beginning inventory this period for this process.
C) Units started this period in this process plus the beginning inventory.
D) Units started this period in this process plus 70 percent of the beginning inventory.