$1)$ If there was no beginning or ending work$-$in$-$process inventory, the number of equivalent

units for direct materials, if direct materials were added at the start of the process, would

be:

A$)$ more than the units started or transferred in during the period

B$)$ equal to the units completed during the period

C$)$ less than the units completed during the period

D$)$ equal to total of units started and units completed during the period