3. Equivalent completed units is defined as A. complete units that could have been produced given the total amount of manufacturing effort expended for the period under consideration B. the average number of units produced in a given period C. the same actual completed units D. total units worked on for the period 4. . Who would be most likely responsible for an unfavorable labor efficiency variance? A. production supervisor B. human resource manager C. both A&B D. neither A nor B