Which formula reconciles the number of physical units?
A) ( text{Units in inventory} + text{Units started} = text{Units completed} + text{Units in inventory} )
B) ( text{Units in inventory} − text{Units started} = text{Units completed} − text{Units in inventory} )
C) ( text{Units in inventory} × text{Units started} = text{Units completed} × text{Units in inventory} )
D) ( text{Units in inventory} ÷ text{Units started} = text{Units completed} ÷ text{Units in inventory} )
