The portion of whole units that were completed with respect to either materials or conversion costs within a given accounting period is the definition of

a. equivalent units

b. conversion costs

c. units started and completed

d. ending work in process

a. equivalent units

Explanation:

The portion of whole units that were completed with respect to either material or conversion costs is called equivalent units of production. The number of production units that could have been completed within a given accounting period, given the resources consumed.