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 50 per cent complete as to conversion costs,the number of equivalent units as to conversion costs would be:

A) The same as the units completed.
B) The same as the units placed in process.
C) Less than the units completed.
D) Less than the units placed in process.