Phantom Company has beginning and ending Work$-$in$-$Process Inventories that are $45\%$ and $10\%$ complete, respectively. Materials are added at the beginning of the process. If first$-$in$,$ first$-$out $($FIFO$)$ process costing is used, the total equivalent units for materials will equal the number of units:

Multiple Choice

transferred out during the period.

started and completed during the period.

started into the process during the period.

started into the process plus the units in the ending inventory.