Question $5(2$ points$)$

In April, the beginning work in process inventory for Department $2$ was $40\%$ complete and the ending work in process inventory was $90\%$ complete. Under the FIFO method, the number of equivalent units of production for transferred$-$in costs for April is equal to the number of units

a$)$ Started and completed in April plus $90\%$ times the number of units in ending inventory for April

b$)$ Started and completed in April plus $40\%$ times the number of units in beginning inventory plus $90\%$ times the number of units in ending inventory for April

c$)$ Started in April plus the number of units in beginning inventory for April

d$)$ Started in April