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D is corrent. The FIFO method determines equivalent units of production (EUP) based on the work done in the current period, which includes the work necessary to complete beginning work in process (BWIP) and the work performed on the units started in the current period. The units started during the period are either completed or they remain as ending work in process (EWIP); thus, the EUP relative to units started consists of the number of units completed plus the work done on the EWIP.  The EUP for FIFO can be calculated in various ways, two of which are presented below.


A is incorrect because it includes work done in a previous period. Completed and transferred would include the entire BWIP, since these units would be completed before any new units. The BWIP would in turn include work from a previous period. Additionally, this answer includes work to be done in the next period by including the work necessary to complete the EWIP.
B is incorrect because it includes work done in the previous period by including the total BWIP. Additionally, by including units started and EWIP, it "double counts" the units in EWIP, since units started may or may not be finished at the end of the period.
C is incorrect since it includes work from a previous period, total BWIP. This answer represents the physical units to be accounted for.