Beginning Inventory (Work to Complete): Units in beginning inventory: 2,800 units Percentage completed in the prior period: 58% Percentage needed to complete: 42% (100% - 58%) Equivalent units to complete beginning inventory: 2,800 \times 0.42 = 1,1762,8000.42=1,176 units Units Started and Completed during the Period: Total units completed and transferred out: 13,800 units Subtract units from beginning inventory that were completed: 13,800 - 2,800 = 11,00013,8002,800=11,000 units Ending Inventory (Partially Completed Units): Units in ending inventory: 1,300 units Percentage completed: 29% Equivalent units in ending inventory: 1,300 \times 0.29 = 3771,3000.29=377 units Now, summing the equivalent units: \text{Equivalent units} = \text{Units to complete beginning inventory} + \text{Units started and completed} + \text{Equivalent units in ending inventory} Equivalentunits=Unitstocompletebeginninginventory+Unitsstartedandcompleted+Equivalentunitsinendinginventory \text{Equivalent units} = 1,176 + 11,000 + 377 = 12,553 \text{ units} Equivalentunits=1,176+11,000+377=12,553units