This is Cost Accounting question. It's not b.

b. Work in process inventory is restated in terms of equivalent production. C. It is used by a company manufacturing custom machinery. d. None of these is correct. 6. The cost of an equivalent unit is equal to: a. A unit of work in process inventory. b, The amount of cost necessary to start a unit of production into work in process. c. The cost necessary to complete one unit of production. d. A unit of work in process inventory