When using the first-in, first-out (FIFO) method of process costing, equivalent units for work done during this period is equal to the number of units: Multiple Choice 37 In work-in-process at the beginning of the period times the percent of work necessary to complete the items, plus the number of units started and completed during the period, plus the number of units remaining in work-in- process at the end of the period times the percent of work done during the period. points Transferred out during the period, plus the number of units remaining in work-in-process at the end of the period times the percent of work necessary to complete the items. In work-in-process at the beginning of the period, plus the number of units started during the period, plus the number of units remaining in work-in-process at the end of the period times the percent of work necessary to Started into process during the period, plus the number of units in work-in-process at the beginning of the period