Final answer:
The exact total equivalent units for December for Raffie Poodle Company cannot be determined without additional production process information such as units completed and the stage of completion for work-in-process inventory.
Step-by-step explanation:
To determine the total equivalent units for December for Raffie Poodle Company, we would need additional information regarding the company's production process for that month. This includes the number of units started and completed, the stage of completion for any work-in-process inventory at the end of the month, and possibly the stage of completion for the units started during the month if they are not finished by the end of the month. Equivalent units are a concept in cost accounting used to allocate costs to partially completed goods. Unfortunately, without these details, it is impossible to accurately answer the question regarding the total equivalent units for December.