Ohio, Inc., which uses a process-cost accounting system, began operations on January 1 of the current year. The company incurs conversion cost evenly throughout manufacturing. If Ohio started work on 3,000 units during the period and these units were 70% of the way through manufacturing, it would be correct to say that the company has: a. 900 equivalent units of production. b. 900 in-process units. c. 2,100 completed units. d. 3,000 physical units in production. e. 3,000 equivalent units of production. Solution it would be correct to say that the company has 900 Units in process. (3,000 - 70% of 3,000 ) Thanks .