If There Are No Units in Process at the Beginning

If there are no units in process at the beginning of the period then

A) the company must be using a job order cost system.
B) only one computation of equivalent units of production will be necessary.
C) the units started into production will equal the number of units transferred out.
D) the units to be accounted for will equal the units transferred out and the units in process at the end of the period.