AAG company is reviewing the behavior of its various activities. AAG is considering various costs under process costing system. AAG uses a process-cost accounting system, began operations on January 1 of the current year. The company incurs conversion cost evenly throughout manufacturing. If AAG 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.

some other figure.

d.

900 equivalent units of production.

e.

3,000 equivalent units of production.