Thantom Company has beginning and ending Work-in-Process Inventories that are 45% and 10% complete, respectively. Materials are added at the beginning of the rocess. 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