To Determine the Equivalent Units Produced

To determine the equivalent units produced,

A) Multiply the percentage of completion for each cost category by the number of physical units in the ending work in process inventory.
B) Divide the percentage of completion for each cost category by the number of physical units in the ending work in process inventory.
C) Add the cost of production to beginning work in process inventory and divide this total by the physical units transferred out.
D) Multiply the number of physical units in ending work in process by the cost per physical units.