At Nugent Mfg., materials are added at the beginning of the Assembly process. In Assembly, if there is no beginning work in process inventory, but there is an ending work in process inventory, the number of equivalent units as to material costs are

Select one:

a. not able to be determined from the provided information.

b. less than units completed.

c. the same as units started.

d. less than units started.

e. the same as units completed.