The complete units that could have been produced given the total amount of productive effort expended for the period under consideration are the:

a. units in ending work in process.

b. equivalent units of output.

c. units in beginning work in process.

d. total units of output.

b. equivalent units of output.

Explanation:

While computing the equivalent units, the completed units by applying the completion percentage are required. The formula to compute the equivalent units for the conversion cost is shown below:

= Transferred units * percentage of completion + ending work in process inventory units * percentage of completion

And, the transferred units are come from

= Beginning work in process inventory units + additional units - ending work in process inventory units