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Assuming no beginning work-in-process inventory, and that the ending work-in-process inventory is 100% complete as...

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Accounting

Assuming no beginning work-in-process inventory, and that the ending work-in-process inventory is 100% complete as to materials costs, the number of equivalent units as to materials costs is

A. The same as the units completed.

B. The same as the units placed in process.

C. Less than the units completed.

D. Less than the units placed in process.

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