Answer:
Option C
2,100 completed units.
Step-by-step explanation:
Equivalent Units E.U) are notional whole units which represent incomplete work and are used to apportion costs between between work in progress and completed work.
Equivalent units are computed as follows:
Equivalent Units = Degree of completion (%) × units
equivalent unit of conversion cost = 70% × 3,000 = 2,100 units