7101 lhe following was gathered for a single process: Equivalent Units BWIP Started & Complete EWIP Total Equivalent units FIFO DM 0 40,000 20.000 60,000 8,000 40.000 8,000 56,000 Weighted Average DM CC 10,000 10,000 40,000 40.000 20,000 8,000 70.000 58.000 od? period? Oscant Big Costs BWIP Added during period $ 48,600 $342.000 CC $ 9,300 $179,200 Materials are added at the beginning of the process, conversion costs are added evenly. How many physical units were started during the period? d? A. 60,000 B. 40,000 C. 50,000 D. None of above