Completing 3,000 units which were each 75% complete at the beginning of the period represents 2,250 equivalent 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 × (100% - 75%)= 750 equivalent units.

Question

Quizplus · Accepted Answer

The equivalent units for completing the 3,000 units that were 75% complete at the beginning of the period would be 3,000 * 0.75 = 2,250 equivalent units.

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