Equivalent-unit calculations are necessary to allocate manufacturing costs between:

cost of goods manufactured and cost of goods sold.
units sold and ending work in process.
units completed and ending work in process.
beginning work in process and units completed.
cost of goods manufactured and beginning work in process.

units completed and ending work in process.

Explanation:

In order to find out the equivalent units we consider the completed units and the ending work in process units.

In mathematically,

= Units transferred × completion percentage + ending work in process units × completion percentage

By considering the units transferred and the ending work in process units after taking the completion percentage we can easily calculate the equivalent units so that the allocation of the manufacturing cost could be done

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