Blackfly Manufacturing uses weighted-average process costing. All materials are added at the beginning of the production process. The equivalent units for materials at Blackfly Manufacturing would be:

1 the units started and completed plus the units plus the units in ending work in process.

2 the units started plus the units in the beginning work-in-process.

3 the units completed and transferred out plus the units in the beginning work-in-process.

4 the units started plus the units in ending work-in-process