Equivalent Units are
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In cost accounting, equivalent units are the units in production multiplied by the percentage of those units that are complete (100 percent) or those that are in process. That covers everything. If a unit is completed and transferred out, it's 100 percent complete.
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In cost accounting, equivalent units are the units in production multiplied by the percentage of those units that are complete (100 percent) or those that are in process. ... If a unit is completed and transferred out, it's 100 percent complete.
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