Equivalent units for a process costing system, using the weighted-average method, would be equal to: Multiple Choice units completed during the period and transferred out. units started and completed during the period plus equivalent units in the ending work-in-process inventory. units completed during the period less equivalent units in the beginning inventory, plus equivalent units in the ending work-in-process inventory. units completed during the period plus equivalent units in the ending work-in-process inventory.

There are two ways to calculate the Equivalent units for a process costing system, using the weighted-average method. One is by adding Units completed during the period and equivalent units in the ending work-in-process inventory. The other is adding units in the beginning work in process and units started equivalent units.

This method is widely used in process costing. Another method is FIFO which is used less as compared to weighted-average method.