Equivalent units of production

the work done during the period on the physical units of output, where partially-completed units are expressed in terms of (1) ______ % completed units.

are determined by applying the percentage of work done to the physical units of output.

Equivalent units are the sum of the work performed to:

Finish the units of (2) beginning or ending? work in process

inventory.

Complete the units started into production during the period.

Start, but only partially complete, the units in the (3) beginning or ending? work in process inventory, which is usually the conversion costs