Equivalent units of production are: Multiple Choice A measure representing the percentage of a unit's cost that has been completed. Not computed separately for each input added during production. The total units completed during the period. Not assigned to beginning work-in-process or ending work-in-process.

Equivalent units of production are a measure representing the percentage of a unit's cost that has been completed.

Explanation:

Equivalent units of output is the expression of a processing department’s activity in terms of fully completed units.

For example:- 2 units that are 50 percent complete are the equivalent of one unit fully completed.

Work done on partially completed units in beginning work-in-process inventory Defines the prior period work.

Manufacturing costs assigned to these units represent prior period costs.

An equivalent unit of production refers to the  amount of work done by a manufacturer on units of output that are partially completed at the end of an accounting period.

Equivalent units are used in the production cost reports .

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