Assume there is no beginning work in process inventory and the ending work in process inventory is 80% complete with respect to materials costs. The number of equivalent units with respect to materials costs under the weighted-average method is:

1) Less than the number of units put into production.

2) The same as the number of units put into production.

3) Equal to the number of equivalent units with respect to conversion costs.

4) Less than the number of units completed.