(Appendix A) When using the FIFO method of process costing, total equivalent units produced for a given period equal the number of units

a. Started and completed during the period plus the number of units in beginning WIP plus the number of units in ending WIP.

. In beginning WIP plus the number of units started during the period plus the number of units remaining in ending WIP times the percentage of work necessary to complete the items.

. In beginning WIP times the percentage of work necessary to complete the items plus the number of units started and completed during the period plus the number of units started this period and remaining in ending WIP times the percentage of work necessary to complete the items.

. Transferred out during the period plus the number of units remaining in ending WIP times the percentage of work necessary to complete the items.

e. None of these.

[CPA adapted]