Equivalent units of production are equal to:
select one:
a. the number of units that could have been started and completed given the costs incurred during the period.
b. the number of finished units actually produced during a period.
c. the number of units started into the process during a period.
d. the number of units still in process at the end of a period.
e. physical units that were started and completed during a period.

a. The number of units that could have been started and completed given the costs incurred during the period.

Explanation:

The equivalent units of production are computed for material cost and the conversion cost

It is said to be fully completed units or partially completed units plus it is calculated by taking the beginning inventory, units started and completed, and the ending inventory by considering the completed percentage.

So, It refers to those units which are started and completed that are generated during the specified time period.