Equivalent units for a process costing system using the weighted-average method would be equal to: A. units started and completed during the period plus equivalent whole units in the ending work in process inventory. B. units completed during the period plus equivalent whole units in the ending work in process (WIP) inventory. C. units completed during the period and transferred out, minus the units in the beginning inventory. D. units completed during the period less equivalent units in the beginning inventory, plus equivalent units in the ending work in process inventory.