 In this presentation, we will discuss the discussion question of what are equivalent units and how are they used? If we see a discussion question or an essay question like this We may want to start off with the definition of what equivalent units are or our best guess of it our description of the definition But we probably want to expand on that as well if it's a discussion question We want to expand on the discussion and if it's going to be an essay question We want to pick up as many points as we can by expanding on that now here The first thing we can think about is if we think about equivalent units We're typically thinking about a manufacturing company and not only that we're thinking about one that doesn't have a job cost system But typically a process cost system So that might be where we want to start depending on where we are at if we're working in a section where we're working Just on the process cost system then that might