In a production cost report using the weighted - average method for a second department, the cost per equivalent unit for transferred in is calculated by taking total transferred in costs and dividing it by A equivalent units of production for beginning work-in-process plus equivalent units of production for transferred in OB. equivalent units of production for transforred in O c. units started and completed during the period OD. equivalent units of production for transferred in plus equivalent units of production of ending work - in- process