Which of the following best describes the term ‘equivalent units’ when using the FIFO method?

A The number of units worked on during a period including the opening and closing stock units.

B The number of whole units worked on during a period ignoring the levels on completion of opening and closing stock units.

C The number of effective whole units worked on during a period allowing for the levels of completion of opening and closing stock units.

D The total number of whole units started during a period ignoring the opening stock units as these were started in the previous period.