The portion of whole units that were completed with respect to either materials or conversion costs within a given accounting period is the definition of
a. equivalent units
b. conversion costs
c. units started and completed
d. ending work in process

a.equivalent units  

Explanation:

The portion of whole units that were completed with respect to either material or conversion costs is called equivalent units of production. The number of production units that could have been completed within a given accounting period, given the resources consumed.

a recipe serves 8 people, and calls for 5 lbs of apples and 2 cups of flour. you want to prepare it for 24 people. divide 24 by 8 to get 3, and then multiply your ingredients by 3.

so for 24 people, you'll need 15 lbs of apples, and 6 cups of flour.