Using the FIFO method, the cost per equivalent unit is calculated using which of the following equations?

Multiple Choice

Cost added during the period $$ Equivalent units of production

$($Cost of ending work in process inventory $+$ Cost added during the period$)$ Equivalent units of production

$($Cost of beginning work in process inventory $+$ Cost added during the period$)$ Equivalent units of production

$($Cost added during the period $$ Equivalent units of production$)-$ Cost of beginning work in process inventory