At Earth Shattering Kaboom, all raw materials are introduced into the Mixing Department at the beginning of the process. Labor and overhead are added at a constant rate over time. Which of the following statements is correct regarding units in the ending work-in-process for raw materials? A. All of the units in the ending work-in-process are 50% complete with respect to materials. B. All of the units in the ending work-in-process are 100% complete with respect to materials. C. Equivalent units of material do not depend on when the materials are introduced into the process D. The equivalent units of material in the ending work-in-process depend on the rate at which labor and overhead are added.