Equivalent units of production are a. the number of units in production during a period, whether completed or not. b. the portion of whole units that are completed with respect to materials or conversion costs. c. the portion of whole units that are completed with respect to materials or selling costs. d. All of these choices are correct.

b.the portion of whole units that are completed with respect to materials or conversion costs.

Explanation:

In process costing the inventory in the work in process is valued using the equivalent numbers of units completed. The completed units are transferred to the finished goods Inventory. Equivalent numbers of unit are percentage completed those unit which are in process and needs to further processing to complete. It involves the cost of material and conversion as well. It also includes the unit completed during the period to value the inventory.  

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