If Materials Are Entered into a Production Process at the Beginning

If materials are entered into a production process at the beginning of the process, the number of units accounted for is

A) determined by dividing the total units transferred out into the total cost of the units.
B) equal to units to account for.
C) equal to the number of units completed and transferred out during the period.
D) equal to the number of equivalent units in beginning Work in Process.