Square Corporation just started operations at the beginning of September and decided to use the FIFO method of process costing. At the end of September they had units in process that were 60% complete as to direct labor. The number of equivalent units as to direct labor is: Multiple Choice greater than the actual number of units started. less than the finished and transferred units. equal to the actual number of units started. less than the actual number of units started. cannot be determined without more information