8) Oxford, Inc., which uses a process-cost accounting system, began operations on January 1 of the current year. The company incurs conversion cost evenly throughout manufacturing. If Oxford started work on 3,000 units during the period and these units were 70% of the way through manufacturing, it would be correct to say that the company has: A. 3,000 physical units in production. B. 2,100 completed units. C. 900 in-process units. D. 900 equivalent units of production. E. 3,000 equivalent units of production