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

Answer: Option C

Equivalent units in current period = Beginning work in process equivalent units + Work done in current period equivalent units - Ending work in process equivalent units
= 2500 + 3800 - 5000 = 1300 units