A. number of whole units that could have been completed if all work of the period had been used to produce whole units
B. identifiable units existing at the end of the period in a production department
C. units completed by a production department in the period
D. number of units worked on during the period by a production department
Correct Answer
number of whole units that could have been completed if all work of the period had been used to produce whole units
Explanation
Equivalent units of production are equal to number of whole units that could have been completed if all work of the period had been used to produce whole units.