In the camria company, materials are entered at the beginning of the process. if there is no beginning work in process, but there is an ending work in process inventory, the number of equivalent units as to materials costs will be the same as the units started. less than the units completed. the same as the units completed. less than the units started.

the same as the units started.

Explanation:

Since the materials are added at the beginning of the work in process, the number of equivalent units as to materials costs = units started - beginning units work in process. Since beginning units works in process = 0, then the number of equivalent units will = number of units started.

All the units in the ending work in process have 100% of their materials added, so they are not included in this calculation.

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