Question: The equivalent units are calculated by taking the units completed plus the equivalent units in ending inventory taking the units needed to complete the beginning

The equivalent units are calculated by

taking the units completed plus the equivalent units in ending inventory
taking the units needed to complete the beginning inventory, adding the units started and taking the equivalent units in ending inventory
taking the total units to account for and subtracting the equivalent units in beginning inventory
taking the units started plus the equivalent units in ending inventory

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