If beginning work-in-process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work-in-process equivalent units are 5000 units, then complete equivalent units 8 in current period are

1800 units
1500 units
1300 units
1000 units

The correct answer is A. 1800 units.

To calculate the equivalent units of work done in the current period, we need to add the beginning work-in-process equivalent units to the work done in the current period equivalent units, and subtract the ending work-in-process equivalent units.

Therefore, the equivalent units of work done in the current period are 2500 + 3800 – 5000 = 1800 units.

Option B is incorrect because it is the equivalent units of work done in the current period plus the ending work-in-process equivalent units.

Option C is incorrect because it is the equivalent units of work done in the current period minus the beginning work-in-process equivalent units.

Option D is incorrect because it is the beginning work-in-process equivalent units.

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