Malcolm Company uses a weighted-average process costing system. All materials at Malcolm are added at the beginning of the production process. The equivalent units for materials at Malcolm would be the sum of:
A. units in ending work in process and the units started.
B. units in ending work in process and the units started and completed.
C. units in beginning work in process and the units started.
D. units in beginning work in process and the units started and completed.
Answer: C
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