Beginning WIP is 45% complete and ending inventory is 10% complete as to conversion costs. Materials are added at the beginning of the process. If a company uses FIFO costing, the total equivalent units for materials in the period will equal:

A. equivalent units to complete beginning inventory

B. equivalent units to complete beginning inventory and equivalent units in ending inventory

C. units started into the process this period

D. units started into the process this period plus units in beginning inventory