[Solved] Equivalent units of production for a process costing system using the first-in, first-out method are equal to: A) Units completed during the period + Equivalent units in the ending work in process inventory. B) Units transferred out + Equivalent units in ending work in process inventory + Equivalent units in beginning work in process inventory. C) Units started and completed during the period + Equivalent units in the ending work in process inventory. D) Units completed during the period and transferred out. Television: An electronic device or system for receiving visual images and sound that are transmitted on screen through waves or cables. Regulated: Controlled or governed according to rules or principles, often by a governmental body to ensure fairness, safety, or efficiency. Communications Decency Act: A section of the Telecommunications Act of 1996 aimed at regulating pornographic material on the internet, with significant portions later declared unconstitutional. Indecent: Offensive, inappropriate, or not conforming to accepted standards of morality and decency.