MAC produces biscuits and uses process costing systems. MAC hadno beginning work in process inventory, and the ending work in process inventory is 50% completing as to conversion costs, the number of equivalent units as to conversion costs would be:

Select one:

a.The same as the units placed in process.

b.Less than the units placed in process.

c.The same as the units completed.

d.Half of the units completed.

e.Less than the units completed.