In a department in which the beginning inventory is 30% complete and the ending inventory is 60% complete, the equivalent production for the period for the computation of average unit costs is equal to the number of units: completed and transferred plus an amount equal to 60% of the units in the ending work in process inventory. started and finished during the period plus an amount equal to 70% of the units in the beginning work in process inventory plus an amount equal to 60% of the units in the ending work in process inventory. started and completed during the period plus an amount equal to 30% of the units in the beginning inventory plus an amount equal to 60% of the units in the ending work in process inventory. O completed during the period plus an amount equal to 70% of the units in the beginning work in process inventory plus an amount equal to 60% of the units in the ending work in process inventory