Sunland Company enters direct materials at the beginning of the process. On January $1,$ there was no beginning Work in Process, but there were $180$ units in ending Work in Process inventory. What is the 'number of units completed' equal to$?$

the number of units started less $180$

the same as the number of equivalent units of production

the same as the number of units started

the number of units started plus $180$

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