 In this presentation we will take a look at multiple choice questions related to a process cost system practicing test taking skills as we go. First question equivalent units of production are the same as a the number of units that could have been started and completed for the costs incurred during the period b the number of finished units c the number of units started and completed d the number of units started and e physical units that were sold so let's go through this again see if we can use the process of elimination so equivalent units units of production are the same as so we have a definition what are equivalent units of production equivalent units of production are the same as a the number of units that could have been started and completed for the costs incurred during the period so that