If beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work in process equivalent units are 5000, then complete equivalent units in current period are

The correct answer is B. 1500 units.

Complete equivalent units in current period is calculated by the following formula:

Complete equivalent units in current period = Beginning work in process equivalent units + Work done in current period equivalent units - Ending work in process equivalent units

In this case, we have:

Complete equivalent units in current period = 2500 units + 3800 units - 5000 units = 1500 units

Option A is incorrect because it is the total equivalent units in current period, which is calculated by the following formula:

Total equivalent units in current period = Beginning work in process equivalent units + Work done in current period equivalent units

In this case, we have:

Total equivalent units in current period = 2500 units + 3800 units = 6300 units

Option C is incorrect because it is the equivalent units of ending work in process, which is calculated by the following formula:

Equivalent units of ending work in process = Ending work in process equivalent units

In this case, we have:

Equivalent units of ending work in process = 5000 units

Option D is incorrect because it is the equivalent units of work done in current period, which is calculated by the following formula:

Equivalent units of work done in current period = Work done in current period equivalent units

In this case, we have:

Equivalent units of work done in current period = 3800 units