$$Under the FIFO method, the cost per equivalent unit equals:

A$)$ Cost of beginning work in process inventory $$ Equivalent units of production.

B$)($Cost of beginning work in process inventory $+$ Cost added during the period$)$

Equivalent units of production.

C$)$ Cost added during the period $$ Equivalent units of production.

D$)($Cost added during the period $$ Cost of beginning work in process inventory$)$

Equivalent units of production.