The correct answer is B. 1500 units.
Complete equivalent units in current period is calculated by the following formula:
Complete equivalent units in current period = Beginning work in process equivalent units + Work done in current period equivalent units – Ending work in process equivalent units
In this case, we have:
Complete equivalent units in current period = 2500 units + 3800 units – 5000 units = 1500 units
Option A is incorrect because it is the total equivalent units in current period, which is calculated by the following formula:
Total equivalent units in current period = Beginning work in process equivalent units + Work done in current period equivalent units
In this case, we have:
Total equivalent units in current period = 2500 units + 3800 units = 6300 units
Option C is incorrect because it is the equivalent units of ending work in process, which is calculated by the following formula:
Equivalent units of ending work in process = Ending work in process equivalent units
In this case, we have:
Equivalent units of ending work in process = 5000 units
Option D is incorrect because it is the equivalent units of work done in current period, which is calculated by the following formula:
Equivalent units of work done in current period = Work done in current period equivalent units
In this case, we have:
Equivalent units of work done in current period = 3800 units