Equivalent units are calculated by

a. dividing physical units by the percentage of work done.

b. multiplying the percentage of work done by the physical units.

c. multiplying the percentage of work done by the equivalent units of output.

d. dividing equivalent units by the percentage of work done.

B. multiplying the percentage of work done by the physical units.

Step-by-step explanation:

Equivalent units are calculated by multiplying the number of physical (or actual) units on hand by the percentage of completion of the units. If the physical units are 100 percent complete, equivalent units will be the same as the physical units. However, if the physical units are not 100 percent complete, the equivalent units will be less than the physical units.