Answer:
the same as the units started.
Step-by-step 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.