Completing 3,000 Units Which Were Each 75% Complete at the Beginning

Completing 3,000 units which were each 75% complete at the beginning of the period represents 2,250 equivalent full units of work during the current period.
If at the beginning of the period 3,000 units were 75% completed, then to complete these units during the current period, the equivalent units = 3,000 x (100% - 75%) = 750 equivalent full units.