Materials are added at the beginning of a process in a process costing system. The beginning Work-in-Process Inventory was 30% complete as to conversion costs. Using first-in, first-out (FIFO) process costing, the total equivalent units for material are:

beginning inventory this period for this process.

units started this period in this process.

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

units started this period in this process plus 70% of the beginning inventory this period.